@mastersthesis{digilib63567,
           month = {January},
           title = {PENGARUH SUSTAINABLE GROWTH RATE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 21208012054 Muh Afdhal Mubarak AS},
            year = {2024},
            note = {Pembimbing: Prof. Dr. Misnen Ardiansyah, S.E., M.Si., Ak., CA., ACPA.},
        keywords = {Sustainable Growth Rate, Profitabilitas, Leverage, Ukuran
Perusahaan, Good Corporate Governance.},
             url = {https://digilib.uin-suka.ac.id/id/eprint/63567/},
        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.}
}