PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENGHINDARAN PAJAK TERHADAP PENYUSUNAN LAPORAN KEBERLANJUTAN (STUDI KASUS SEKTOR KEUANGAN PERIODE 2017-2021)

SARI, MIA JUSTINA and Meutia, Inten and Patmawati, Patmawati (2023) PENGARUH FINANCIAL DISTRESS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN PENGHINDARAN PAJAK TERHADAP PENYUSUNAN LAPORAN KEBERLANJUTAN (STUDI KASUS SEKTOR KEUANGAN PERIODE 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect financial distress, profitability, company size and tax avoidance on the preparation of sustainability reports (case studies of the financial sector for the period 2017-2021). The method used in this study is a quantitative method with the data source used, namely secondary data from the company's financial statements that have been audited and registered on the IDX. The population used is financial sector companies for the 2017-2021 period. The sample in the study was 240 companies taken by technique purposive sampling. The analysis technique in this study used panel data regression analysis techniques which were processed withsoftware Eviews. The results of this study indicate that company size has a positive effect on the preparation of sustainability reports, meanwhilefinancial distress, profitability and tax avoidance have no effect on the preparation of sustainability reports. Keywords: Financial Distress, Profitability, Company Size, Tax Avoidance and Sustainability Report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Distress, Profitabilitas, Ukuran Perusahaan, Penghindaran Pajak dan Laporan Keberlanjutan
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 27312 not found.
Date Deposited:	20 Jan 2023 13:07
Last Modified:	20 Jan 2023 13:07
URI:	http://repository.unsri.ac.id/id/eprint/86880

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