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Nur Fadillah, Nur
Pusat Penelitian Geopolimer - Lab. Fisika Material Jurusan Fisika FMIPA UNM Jalan Dg. Tata Raya, Makassar, 90223
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Journal : Jurnal Akuntansi dan Keuangan

 1 
PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016 Yunina, Yunina; Fadillah, Nur
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.704 KB) | DOI: 10.29103/jak.v7i1.1833

Abstract

This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.
Co-Authors - Nurhayati ., Nuraksa Abdul Wahid, Mulyadi Alam, Aztri Fithrayani Amalia, Amanda Putri Amar Salahuddin Ananta, Ramadhanti Angelica, Niken Anisa Anggraeni, Anisa Anry, Aura Afrillia Ansyari, Ilman Indra Aprilia, Putri Rudini Aprimadedi Arisma, Ayu Ariyanti, Alifah Danuk Armayani M. Arwin Sanjaya Ashilah, Jihan Audina Dariah, Priliany Az-Zahra, Shakira Baharullah Budi Utama, Muh. Ilham Cahyani, Rani Chairunnisa, Milna Cut Zahri, Cut Deny Arthawan Sugih Prabowo, I Putu Dharma Saputra, Dharma Dini Martinda Lestari Elma Suryani F, Andi Syahreza F, Widya Ananda Fajerin, Nur Fariq Azhar Feryanto, Wahyu Firah, Al Firdha Razak, Firdha Fitri, Dwi Halijah, Sitti Hasbi, Hartas Hasni Heni Pujiastuti Hiroyuki Hashiguchi, Hiroyuki Husniah, Wa Ode I , Dyah Sulistyaningrum Irawati, Limora IRWAN SETIAWAN Jamaluddin, Reski Permata Sari Janwar, Muhammad Jemminastiar, Rafly Jumadil Nangi, Jumadil Jumiati Jumiati Junita, Yola Khamil, Muhammad Raihan Putra Koriah, Wa Ode Nikmatul kosilah, Kosilah Kristiawati Kristiawati Lailul Mursyidah Latifah, Husnul Lilies Handayani Lisdiana, Hayyun Lolo Padang, Elifas M, Weney Kanatya M. Ahdad, Muhakkamah Malau, Navaldi Indra Mansur Mansur Mansur, Musdalifa Maria Ulfa Marzuki Marzuki Mashaf, Salsabila Mawarsih, Sri Mira Detavia, Andi Mohammad Reza Fahlevi MUHAMMAD ALI Muhammad Aprian Jailani Muhammad Basri Muhammad Fazil, Muhammad Munira Munira, Munira Mustafa, Kemala Muzakkir Baits, Muzakkir Nababan, Ridha Nafillah, Nafillah Naiborhu, Roslin Nainggolan, Laura Natashia Br Naisyarah, Wifna Nazar, Nasril Nini Wahyuni, Nini Nur Cahyani Nurhalizah, Siti Nurjannah Nurjannah Nurul Rahmania Padli, Feri Prasandy, Martha Oktavia Pratiwi, Lintang Denalin Aulia Putri Hana Pebriana Putri Indah Lestari Raden Irna Afriani Rahayu, Erdina Rahayu, Rika Rahmad Hidayat Rahmadani Rahmadani Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Febri Raiya, Muhammad Saharullah Ramadhan, Rafly Naufal Ramadhani, Fajri Ramadhani, Ulfa Ramdani, Rezki Rasmi Rasmi, Rasmi Rizal Adi Saputra Rosmaida Sinaga Rusdi Rusdi said, muh Sakmawati, Sakmawati Samal, Silvia Nur Aini Samsidar Tanjung Saptono Waspodo Sari, Della Yuspita Setiyo Utomo Shimomai, Toyoshi Simbolon, Nursyamsiah sri nengsih, sri St Maryam, St Subaer - Subarno , Anton Suci Wulandari Suhardianto, Suhardianto Surodipo, Bagus Syaputra, Muh. Fadly Torro, Supriadi Trisnawati Hutagalung Ukas, Ukas Vaneza Sihaloho, Julice Wendi Harjupa Wijaya, Rasman Sastra Yunina Yunina