Faktor – faktor yang mempengaruhi pengungkapan laporan keberlanjutan.
Info Katalog
File Repositori
Nomor Panggil : 023001800010
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2023
Pembimbing 1 : Hermi
Subyek : Financial statements;Auditors' reports
Kata Kunci : age of listing, type of auditor and women director, disclosure of the company's sustainability repor
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2023_TA_SAK_023001800010_Halaman--Judul.pdf | 9 | |
| 2. | 2023_TA_SAK_023001800010_Lembar-Pengesahan.pdf | 6 | |
| 3. | 2023_TA_SAK_023001800010_Bab-1-Pendahuluan.pdf | 10 | |
| 4. | 2023_TA_SAK_023001800010_Bab-2-Tinjauan-Pustaka.pdf | 19 |
|
| 5. | 2023_TA_SAK_023001800010_Bab-3-Metodologi-Penelitian.pdf | 9 |
|
| 6. | 2023_TA_SAK_023001800010_Bab-4-Hasil-dan-Pembahasan.pdf | 14 |
|
| 7. | 2023_TA_SAK_023001800010_Bab-5-Kesimpulan.pdf | 3 |
|
| 8. | 2023_TA_SAK_023001800010_Daftar-Pustaka.pdf | 3 | |
| 9. | 2023_TA_SAK_023001800010_Lampiran.pdf | 9 |
|
T Tujuan penelitian ini adalah menganalisis pengaruh umur listing terhadappengungkapan Laporan Keberlanjutan, menganalisis pengaruh Women Directorterhadap pengungkapan Laporan Keberlanjutan dan menganalisis pengaruh TipeAuditor terhadap pengungkapan Laporan Keberlanjutan. Penelitian inimenggunakan metode kuantitatif studi kasus, karena penelitian ini digunakan untukmengetahui pengaruh variable independen umur listing, tipe auditor, dan womendirector terhadap variable dependen laporan keberlanjutan yang dilakukan denganpengujian hipotesis. Hasil penelitian yang diperoleh adalah Umur listing (X1) tidakberpengaruh terhadap pengungkapan laporan keberlanjutan, Tipe Auditor (X2)berpengaruh terhadap pengungkapan laporan keberlanjutan dan Women Director(X3) tidak berpengaruh terhadap pengungkapan laporan keberlanjutan PerusahaanPertambangan di BEI tahun 2018-2020.
T The objectives of this study are analyze the effect of listing age on the disclosure ofthe Sustainability Report, analyze the influence of the Type of Auditor on thedisclosure of the Sustainability Report and analyze the influence of the WomenDirector on the disclosure of the Sustainability Report.. This study uses a case studyquantitative method, because this research is used to determine the effect of theindependent variables of listing age, auditor type, and women director on thedependent variable of the sustainability report which is carried out by hypothesistesting. The results obtained are that Listing age (X1) has no effect on the disclosureof the company's sustainability report, Auditor Type (X2) has an effect on thedisclosure of the company's sustainability report, while the Women Director variable(X3) has no effect on the disclosure of the Mining Company's sustainability report onthe IDX in 2018-2020.
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