Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Vol 6 No 1 (2022): Edisi Januari - April 2022

APAKAH GOOD CORPORATE GOVERNANCE MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT?

Pramesti, Anisa Sekar (Unknown)
Hardiningsih, Pancawati (Unknown)



Article Info

Publish Date
19 Feb 2022

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.

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Journal Info

Abbrev

mea

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan ...