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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) 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.
Co-Authors Abbas, Dirvi Surya Andi Kusuma Negara Anisa Anisa Dewi Rohmi Bai Kurnia Eka Hendra Priyatna Eni Suharti Metha Dwi Apriyanti Mochammad Triansyah Noor Sinta Puspita Sari Siti Munajah Sustari Alamsyah Sustari Alamsyah Zara Tania Rahmadi