PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT Total View This Week0
Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Syafira Khairanisa Salma, .
Subject
HF5601 Accounting
Datestamp
2022-01-13 02:25:49
Abstract :
This research was conducted to examine the effect of the variable Profitability, Firm Size and Audit Committee on Sustainability Report Disclosure. The sample in this research amounted to 28 Companies that follows Sustainability Report
Awards in the 2015-2018 period that were selected using pool sampling. Testing the hypothesis in this study was used Multiple Linear Regression Analisys using STATA 13 analysis tool with a significant level of 5 %. The results of this research
indicate that (1) Profitability has no effect on Sustainability Report Disclosure (2) Firm size has negative effect on Sustainability Report Disclosure (3) Audit Committee has no effect on Sustainability Report Disclosure.