Results 41 to 50 of about 15,751,476 (304)

Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia

Reviu Akuntansi dan Bisnis Indonesia, 2019
Tujuan penelitian ini adalah menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, komite audit dan  dewan komisaris independen terhadap pengungkapan sustainability report.
Rotua Aprilya Tobing, Zuhrotun Zuhrotun, Rusherlistyani Rusherlistyani   +2 more
semanticscholar   +1 more source

Pengaruh Profitabilitas, Leverage , Ukuran Perusahaan dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report

Jesya, 2019
This study aims to empirically examine the effect of profitability, leverage, firm size, and independent board of commissioners on sustainability report disclosures in mining companies listed on the Indonesia Stock Exchange) for the period 2011-2015. The
Siska Liana
semanticscholar   +1 more source

The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)

, 2020
This research aims to examine the influence of Liquidity, Firm Size, Audit Committee and Board of Directors on the Sustainability Report Disclosure (Empirical Study on Participant of Indonesia Sustainability Reporting Award (ISRA) Companies period 2012 –
Aswi Ruhana, Nurul Hidayah
semanticscholar   +1 more source

Do Independent Commissioners and Ownership Structure Influence Sustainability Report Disclosure in Indonesia?

Accounting Analysis Journal
Purpose: The study examines the influence of Independent Commissioners and ownership structure (managerial, institutional, and foreign ownership) on sustainability disclosure in Indonesian energy, transportation, and industrial sector companies during ...
Avi Atmalistya Pratitarari, Setianingtyas Honggowati   +1 more
doaj   +1 more source

The Impact of Environmental Accounting on Firm Value: Evidence from Indonesian Manufacturing Firms [PDF]

International Journal of Management, Accounting and Economics
The objective of this study is to examine the impact of the implementation of environmental accounting on firm value in manufacturing companies. Specifically, the study will analyze how environmental costs, environmental performance, and the disclosure ...
Rysma Ningrum, Lilik Handajani, Diswandi Diswandi   +2 more
doaj   +1 more source

Metamorphosis of Risks of Material Misstatement in Statutory Audit, from Identification to Canon, in the Context of Globalization [PDF]

Audit Financiar
In a context marked by the intensification of concerns for sustainable practices and transparency in corporate communication, the analysis of the factors influencing companies' decision to publish sustainability reports becomes relevant.
Oana V. TIRDEA (PREDOAIA), Alexandru Ioan MACA   +1 more
doaj   +1 more source

Disclosure of sustainability report and accounting conservatism

Jurnal Ekonomi dan Bisnis, 2023
Disclosure of sustainability reports is a form of corporate social and environmental responsibility. The company's quality and initiatives in disclosing sustainability reports will impact the preparation of financial reports under the concept of ...
Magdalena Lisanti Putri, Hans Hananto Andreas, Ming Lei Chang   +2 more
doaj   +1 more source

Pengungkapan Sustainability Report, Corporate Social Responsibility dan Kinerja Perusahaan terhadap Tax Avoidance

Jurnal Proaksi
Main Purpose Mining companies are encouraged to make detailed disclosures through sustainability reports and implement corporate social responsibility.
Santika Mia Grasia, Srikalimah, Puji Rahayu   +2 more
doaj   +1 more source

MIMETIC ISOMORPHISM AS A REASON FOR PREPARING SUSTAINABILITY REPORT [PDF]

Jurnal Akuntansi Multiparadigma, 2019
: Mimetic Isomorphism as a Reason for Preparing Sustainability Report. This study aims to examine whether companies in Indonesia make sustainability reports because of mimetic isomorphism and whether shareholders appreciate the sustainability report ...
Astrid Rudyanto
doaj   +1 more source

PHENOMENOLOGY STUDY OF CORPORATE ENVIRONMENTAL RESPONSIBILITY: A FORM OF CORPORATE SOCIAL RESPONSIBILITY BY PT AMERTA INDAH OTSUKA KEJAYAN

Jurnal Aplikasi Manajemen, 2021
This research is conducted to find deeper meaning regarding the implementation of CSR for the environment carried out by PT Amerta Indah Otsuka (Pocari Sweat) Kejayan. This research is non-positivistic research that leads to an interpretive paradigm with
Risky Budianto, Iwan Triyuwono, Aji Dedi Mulawarman   +2 more
doaj   +1 more source