PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Della Regina, . (2022) PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research aims to examine the effect of managerial ownership measured by comparing the number of managerial shares by the number of outstanding shares the company, institutional ownership measured by comparing the number of institutional shares by the number of outstanding shares the company, foreign ownership is measured by comparing the number of foreign shares by the number of outstanding shares the company, and political visibility was proxied with dummy between high profile and low profile companies on sustainability report disclosure. This study used purposive sampling method, leaving 62 companies that match the criteria. The analytical method used is multiple linear regression analysis. The results showed that managerial ownership, institutional ownership, foreign ownership, and political visibility had no effect on sustainability report disclosure.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112155] [Pembimbing: Ranti Nugraheni] [Ketua Penguji: Wiwi Idawati] [Penguji 1: Krisno Septyan]
Uncontrolled Keywords: ownership structure, political visibility, sustainability report disclosure
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Della Regina
Date Deposited: 24 Jan 2023 07:31
Last Modified: 24 Jan 2023 07:31
URI: http://repository.upnvj.ac.id/id/eprint/22269

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