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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Pramesti, Anisa Sekar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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APAKAH GOOD CORPORATE GOVERNANCE MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT? Pramesti, Anisa Sekar; Hardiningsih, Pancawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1842

Abstract

The study aims to test good corporate governance factors against the disclosure of sustainability reports at IDX banking companies for the period 2016 – 2020. Purposive Sampling is a sampling method used in this study, the amount of data processed is 35 companies. Using multiple linear regression analysis tools. This research show that good corporate governance and profitabilitas has a positive effect an plant persistence. Meanwhile, leverage have a significant negative impact on the disclosure of sustainability reports.
Co-Authors Pancawati Hardiningsih