Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN

Dhistianti Mei Rahmawantari (Unknown)

Article Info

Publish Date
28 Aug 2023

Abstract

This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report

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Journal Info
Jurnal Akuntansi dan Bisnis Krisnadwipayana
Website

Abbrev

JABK

Publisher

Universitas Krisnadwipayana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...