Farayhan Gading Itamy, - (2024) PENGARUH UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT: Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kinerja keuangan terhadap sustainability report. Populasi pada penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Penelitian ini menetapkan 20 perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan adalah metode penelitian deskriptif dan kausalitas dengan menggunakan teknik analisis regresi data panel. Hasil penelitian menemukan bahwa ukuran perusahaan, profitabilitas, likuiditas berpengaruh positif terhadap sustainability report, sedangkan leverage berpengaruh negatif terhadap sustainability report. Temuan penelitian memberikan dukungan terhadap teori stakeholder dan teori legitimasi, dengan demikian teori stakeholder dan teori legitimasi dapat digunakan untuk menguji variabel ukuran perusahaan, profitabilitas, leverage, dan likuiditas dalam konteks industri. This research aims to analyze the influence of company size and financial performance on the quality of sustainability reports. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This research determined 20 industrial sector companies listed on the Indonesian Stock Exchange. The research method used is a descriptive and causal research method using panel data regression analysis techniques. The research results found that company size, profitability, liquidity had a positive effect on the sustainability report, while leverage had a negative effect on the sustainability report. Research findings provide support for stakeholder theory and legitimacy theory, thus stakeholder theory and legitimacy theory can be used to test the variables of company size, profitability, leverage and liquidity in an industrial context.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?user=2QDjqFgAAAAJ&hl=en ID SINTA Dosen Pembimbing: Toni Heryana= 5995980 Elis Mediawati=6009471 |
| Uncontrolled Keywords: | Ukuran perusahaan; Kinerja keuangan; Sustainability report |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Farayhan Gading Itamy |
| Date Deposited: | 09 Jan 2025 03:35 |
| Last Modified: | 09 Jan 2025 03:35 |
| URI: | http://repository.upi.edu/id/eprint/129525 |
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