Khalishah Fajrina Purnomo, . (2024) PENGARUH STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN ESG. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This research was conducted to analyze and determine the influence of ownership structure which is proxied by foreign ownership, managerial ownership and institutional ownership and profitability which is proxied by return on assets on ESG disclosure. This research is quantitative research using secondary data from mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. Data collection techniques use purposive sampling with a total sample of 25 mining companies for the 2017-2021 period. This research uses multiple linear regression methods and is tested using STATA version 14.1. This research shows that: 1) Foreign ownership does not have a significant influence on ESG disclosure. 2) Managerial ownership has a significant negative influence on ESG disclosure. 3) Institutional ownership does not have a significant influence on ESG disclosure. 4) Profitability has a significant positive influence on ESG disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No. Panggil: 1910112067] [Pembimbing: Wiwi Idawati] [Penguji 1: Masripah] [Penguji 2: Krisno Septyan] |
| Uncontrolled Keywords: | Ownership Structure, Profitability, ESG Disclosure |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Khalishah Fajrina Purnomo |
| Date Deposited: | 05 Mar 2024 04:00 |
| Last Modified: | 05 Mar 2024 04:00 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28886 |
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