Fuadah, Luk Luk and Safitri, Rika Henda and Yuliani, Yuliani (2022) Pengaruh Ukuran Dewan, Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Laporan Berkelanjutan di Indonesia (Similarity 26). Turnitin Universitas Sriwijaya. (Submitted)
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Abstract
The purpose of this study is to examine influence of the board size, company size, leverage and profitability towards sustainability reporting. This study uses agency theory and Legitimacy theory and Stakeholder theory as the grand theory. The sample in the study only focused on companies that received awards from the Indonesia Sustainability Reporting Awards (ISRA) in period 2012 to 2016. The findings of this study indicate that firm size has a positive and significant effect on continuous reports. Leverage also has a negative and significant effect on sustainable reports. However, board size and profitability do not significantly affect the sustainability report. The weakness of this study is that the sample only focuses on companies that receive ISRA (Indonesia Sustainability Reporting Award), so further research uses more samples in the same field for instance the mining sector for listed companies on the Indonesia Stock Exchange.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62901-Accountant Profession (Profesi) |
| Depositing User: | Luk Luk Fuadah |
| Date Deposited: | 06 Apr 2022 05:08 |
| Last Modified: | 06 Apr 2022 05:08 |
| URI: | http://repository.unsri.ac.id/id/eprint/68043 |
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