PENGARUH REPUTASI PERUSAHAAN, PERIODE LISTING, PROFITABILITAS DAN AUDITOR INDEPENDEN TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN DI INDONESIA

ATMAWIJAYA, AMALIYA and Saftiana, Yulia and Sari, Rela (2025) PENGARUH REPUTASI PERUSAHAAN, PERIODE LISTING, PROFITABILITAS DAN AUDITOR INDEPENDEN TERHADAP PENGUNGKAPAN AKUNTANSI LINGKUNGAN DI INDONESIA. Masters thesis, Sriwijaya University.

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Abstract

Issue change climate and damage environment consequence activity company the more urgent. Demands accountability and responsibility answer social company increasing in Indonesia. Disclosure accountancy environment still limited , although give image positive and profitable. Research This aim for test and prove influence reputation company, period listing, profitability, independent auditor to disclosure accountancy environment in a way partial and simultaneous. Research This motivated from disclosure accountancy environment that is still there is opportunity big For further research focused in the field this , especially in Indonesia, is still low done . Approach quantitative used with secondary data collected through www.idx.co.id . Data analyzed use Multiple linear regression with help device software Eviews 10. Findings study disclose that reputation company influential significant to disclosure accountancy environment. As for the listing period, profitability and independent auditors are not found influence direct to disclosure accountancy environment. In addition, in general simultaneous variables independent own influence in a way significant to disclosure accountancy environment . Keywords: environmental accounting disclosure; reputation; period listing; profitability; independent auditor

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Pengungkapan akuntansi lingkungan,reputasi, periode listing, profitabilitas, auditor independen
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance H Social Sciences > HJ Public Finance > HJ9-9940 Public finance
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Amaliya Atmawijaya
Date Deposited:	01 Aug 2025 01:57
Last Modified:	01 Aug 2025 01:57
URI:	http://repository.unsri.ac.id/id/eprint/181753

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