Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Triple Bottom Line (Studi Empiris Pada Perusahaan Bumn Non Perbankan Yang Terdaftar Di Bei Tahun 2011-2015)

Naomi, Rizky Intan and , Dra. Rina Trisnawati, AK, M.Si. PhD (2018) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Triple Bottom Line (Studi Empiris Pada Perusahaan Bumn Non Perbankan Yang Terdaftar Di Bei Tahun 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Company to grow sustainably, not only pay attention to financial aspects, but also should pay attention to other aspects such as people and planet. This study aims to analyze the effect of firm size, profitability, leverage, liquidity, and foreign ownership of triple bottom line disclosure. The population of this research are all company SOEs listed in Indonesia Stock Exchange 2011 up to 2015. Sampling method used purposive sampling method, so there are samples of 56 companies. The analysis used in this study is multiple linear regression analysis with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) version 23 program. The results showed that leverage had significant effect on triple bottom line disclosure, while firm size, profitability, liquidity, and foreign ownership had no significant effect on triple bottom line disclosure.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	Triple Bottom Line Disclosure, Firm Size, Profitability, Leverage, Liquidity, Foreign Ownership
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	RIZKY INTAN NAOMI
Date Deposited:	08 Feb 2018 03:18
Last Modified:	08 Feb 2018 03:18
URI:	http://eprints.ums.ac.id/id/eprint/59737

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