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All Journal Competitive Jurnal Akuntansi dan Keuangan Jurnal Online Insan Akuntan Balance Vocation Accounting Journal JMB : Jurnal Manajemen dan Bisnis Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina
Hustna Dara Sarra
Akuntansi; Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences

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Pengaruh Kepemilikan Manajerial, Dewan Komisaris, Tipe Industri dan Umur Perusahaan Terhadap Sustainability Reporting Anisa Anisa; Dirvi Surya Abbas; Hustna Dara Sarra
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i4.597

Abstract

The purpose of this study was to determine the Effect of Managerial Ownership, Board of Commissioners, Type of Industry and Company Age on Sustainability Reporting on Non-Financial Companies Listed on the Indonesia Stock Exchange. This study uses a quantitative approach. The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period. The sampling technique used purposive sampling technique and obtained a sample of 18 companies. The data analysis technique used is panel data regression analysis. The results of the study show that together the independent variables consisting of the influence of managerial ownership, the board of commissioners, industry type and company age have an effect on sustainability reporting.
Pengaruh RS, PBV& TATO Terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate Pada Sektor Energi Mohamad Zulman Hakim; Alviona Wulandari; Hustna Dara Sarra; Januar Eky Pambudi; Imas Kismanah; Reni Anggraeni
Akuntansi Vol. 2 No. 1 (2023): Maret: Jurnal Riset ilmu Akutansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v2i1.194

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh Return Saham , Price To Book Value Dan Asset Turnover terhadap Deviasi Actual Growth Rate Dari Sustainable Growth Rate. Populasi dalam penelitian ini menggunakan sektor energi tahun 2017-2021. Teknik pengambilan sampel menggunakan Metode Purposive Sampling. Metode analisis menggunakan analisis regresi data panel .Hasil penelitian ini menjunjukkan bahwa return saham tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Total Assets Turnover (TATO) tidak berpengaruh terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021. Price to Book Value (PBV) berpengaruh negatif terhadap deviasi actual growth rate dari sustainable growth rate pada sektor Energi tahun 2018-2021.
Co-Authors Abbas, Dirvi Surya Alviona Wulandari Andi Kusuma Negara Anisa Anisa Dewi Rohmi Bai Kurnia Eka Hendra Priyatna Eni Suharti Imas Kismanah Januar Eky Pambudi Metha Dwi Apriyanti Mochammad Triansyah Noor Mohamad Zulman Hakim Reni Anggraeni Sinta Puspita Sari Siti Munajah Sustari Alamsyah Sustari Alamsyah Zara Tania Rahmadi