Muh Afdhal Mubarak AS, NIM.: 21208012054 (2024) PENGARUH SUSTAINABLE GROWTH RATE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH SUSTAINABLE GROWTH RATE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI)
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Text (PENGARUH SUSTAINABLE GROWTH RATE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI)
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Abstract
Companies need to report their financial, social, and environmental performance to all stakeholders as it has become a serious concern today. Companies are responsible for the positive and negative impacts that may arise in the economic, social, and environmental sectors. This research analyzes the relationship between sustainable growth rate and company characteristics on sustainability report disclosure with good corporate governance as a moderating variable. The study uses ten samples of companies listed on the Jakarta Islamic Index for the period 2017-2022. This research employs Generalized Method of Moment (GMM) analysis and Moderated Regression Analysis (MRA). The results show that sustainable growth rate and company size have a positive influence on sustainability report disclosure. MRA testing results indicate that sustainable growth rate and profitability moderated by GCG have a significant positive effect on sustainability report disclosure.
| Item Type: | Thesis (Masters) |
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| Additional Information: | Pembimbing: Prof. Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA. |
| Uncontrolled Keywords: | Sustainable Growth Rate, Profitabilitas, Leverage, Ukuran Perusahaan, Good Corporate Governance. |
| Subjects: | Ekonomi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Ekonomi Syariah (S2) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 12 Feb 2024 13:25 |
| Last Modified: | 12 Feb 2024 13:25 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/63567 |
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