PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT

Rahmania, Sri (2023) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PROFITABILITAS TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Universitas Muhammadiyah Malang.

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Abstract

The aim of this research is to determine the influence of company size, company age and profitability on the quality of sustainability report disclosures. This research uses a sample of all non-financial companies listed on the Indonesia Stock Exchange (BEI) which have disclosed their Sustainability Report for 2022. The sample used in this research was selected using purposive sampling. Where the number of companies sampled in this research was 87 companies for 1 year.
The test results obtained in this research show that company size has a positive effect on the quality of sustainability report disclosures. Meanwhile, the variables Company Age and Profitability have no effect on the Quality of Sustainability Report Disclosure.

Item Type: Thesis (Undergraduate)
Student ID: 201910170311267
Keywords: Sustainability Report, Company Size, Company Age, Profitability.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social and Political Science > Department of Communication Science (70201)
Depositing User: 201910170311267 srirahmania
Date Deposited: 04 Dec 2023 09:17
Last Modified: 04 Dec 2023 09:17
URI: https://eprints.umm.ac.id/id/eprint/1759

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