Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Leverage, Good Corporate Governance dan Sistem Pengendalian Manajemen Terhadap Pengungkapan Sustainability Report: Studi Kasus pada Industri Pertambangan yang Tercatat di Bursa Efek Indonesia Periode 2018-2021

Yani Febriawaningsih (Unknown)
Yanti (Unknown)
Trias Arimurti (Unknown)

Article Info

Publish Date
03 Nov 2024

Abstract

The aim of this research focuses on leverage, good corporate governance and management control systems for sustainability report disclosures. The method used in this research is a descriptive quantitative method with data taken using a purposive sampling technique from financial reports and sustainability reports of mining companies listed on the Indonesia Stock Exchange, utilizing the Smart PLS version 3.0 application. The results of this research show that the influence of leverage, good corporate governance and management control systems have a positive effect on sustainability report disclosure.

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Journal Info
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Website

Abbrev

alkharaj

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...