Analisis Pengungkapan Triple Bottom Line Perusahaan Manufaktur Di Indonesia Dan Faktor Yang Mempengaruhinya

Surya Sihdarma, Shandy and -, Dra. Rina Trisnawati, M.Si., Ak., PhD., CA and -, Dr. Erma Setyawati, M.M., Ak (2022) Analisis Pengungkapan Triple Bottom Line Perusahaan Manufaktur Di Indonesia Dan Faktor Yang Mempengaruhinya. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Company performance besides being measured economically (single bottom), also requires two other measurements, namely social responsibility and environment responsibility, known as the Triple Bottom Line (TBL) concept. The purpose of this study is to empirically examine the effect of firm size, leverage, profitability, liquidity, foreign ownership, and type of industry on TBL disclosure in Indonesia. This research is a quantitative research with a survey method. The study population was all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Samples were taken as many as 41 companies with purposive sampling technique. Sources of data are obtained from the website of the Indonesia Stock Exchange (BEI) www.idx.co.id and ICMD (Indonesian Capital Market Directory). The data analysis technique used multiple regression analysis. The results showed that: (1) Company size (size) has a positive and significant effect on the TBL disclosure index (p <0.05). (2) The ratio of foreign share ownership has a negative and significant effect on the TBL disclosure index (p <0.05); (3) Leverage, profitability, liquidity, and industry type have no effect on the TBL disclosure index (p> 0.05)

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Triple Bottom Line, company size, leverage, profitability, liquidity, foreign ownership, and type of industry
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	Unnamed user with username w100217032
Date Deposited:	28 Nov 2022 02:33
Last Modified:	28 Nov 2022 02:33
URI:	http://eprints.ums.ac.id/id/eprint/106669

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