{"title":"分析盈利能力、杠杆和企业规模对可持续报告披露的影响。","authors":"Veren Gunawan, Julianti Sjarief","doi":"10.25170/balance.v19i1.3223","DOIUrl":null,"url":null,"abstract":"This study aims to analyze the effect of profitability, leverage, and company size on the disclosure of sustainability reports in energy and materials sector companies listed on the Indonesia Stock Exchange in the period 2016 to 2020. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study indicate that profitability has no effect on the disclosure of sustainability reports, while leverage and firm size have a positive effect and direction on the disclosure of the sustainability report.","PeriodicalId":280387,"journal":{"name":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT.\",\"authors\":\"Veren Gunawan, Julianti Sjarief\",\"doi\":\"10.25170/balance.v19i1.3223\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze the effect of profitability, leverage, and company size on the disclosure of sustainability reports in energy and materials sector companies listed on the Indonesia Stock Exchange in the period 2016 to 2020. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study indicate that profitability has no effect on the disclosure of sustainability reports, while leverage and firm size have a positive effect and direction on the disclosure of the sustainability report.\",\"PeriodicalId\":280387,\"journal\":{\"name\":\"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.25170/balance.v19i1.3223\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"BALANCE: Jurnal Akuntansi, Auditing dan Keuangan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.25170/balance.v19i1.3223","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
本研究旨在分析盈利能力、杠杆率和公司规模对2016年至2020年在印尼证券交易所上市的能源和材料行业公司可持续发展报告披露的影响。本研究使用的分析方法是描述性分析方法和多元线性回归分析，其中使用Statistical Package for The Social Sciences version 25程序处理数据。研究结果表明，盈利能力对可持续发展报告的披露没有影响，而杠杆率和公司规模对可持续发展报告的披露具有正向影响和方向性。
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT.
This study aims to analyze the effect of profitability, leverage, and company size on the disclosure of sustainability reports in energy and materials sector companies listed on the Indonesia Stock Exchange in the period 2016 to 2020. The analytical method used in this study is the descriptive analysis method and multiple linear regression analysis, where the data is processed using the Statistical Package for the Social Sciences version 25 program. The results of this study indicate that profitability has no effect on the disclosure of sustainability reports, while leverage and firm size have a positive effect and direction on the disclosure of the sustainability report.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
