Maharani, Deswita (2022) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN GLOBAL REPORTING INITIATIVE PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2018-2020. Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Global Reporting Initiative (GRI) pada Perusahaan yang terdaftar di Jakarta Islamic Index. Penelitian ini merupakan penelitian kuantitatif. Metode penelitian yang digunakan adalah uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis. Sampel penelitian ini yaitu Laporan Tahunan Perusahaan yang terdaftar di Jakarta Islamic Index tahun 2018-2020. Teknik sampel yang digunakan yaitu teknik purposive sampling dengan menggunakan 17 perusahaan. Hasil penelitian menunjukkan bahwa secara parsial Profitabilitas berpengaruh negatif signifikan terhadap pengungkapan GRI. Sedangkan secara parsial Leverage berpengaruh negatif signifikan terhadap pengungkapan GRI dan Ukuran Perusahaan berpengaruh positif tidak signifikan dengan pengungkapan GRI. Secara simultan Profitabiitas, Leverage dan Ukuran Perusahaan berpengaruh signifikan terhadap pengungkapan GRI This study aims to determine the effect of Profitability, Leverage, and Company Size on Global Reporting Initiative Disclosure in Companies listed in the Jakarta Islamic Index. This research is quantitative research. The research method used is the classical assumption test, multiple linear regression test, and hypothesis testing. The sample of this research is the Annual Report of Companies listed in the Jakarta Islamic Index for 2018-2020. The sampling technique used is purposive sampling technique and obtained 17 companies. The results showed that partially profitability has a negative and significant effect on GRI disclosure. While partially Leverage has an significant negative effect on GRI disclosure and Company Size has a usignificant positive effect on GRI disclosure. Simultaneously, Profitability, Leverage and Firm Size have a significant effect on GRI disclosure
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Syariah | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Mrs Maharani Deswita | ||||||||
| Date Deposited: | 06 Jan 2023 02:04 | ||||||||
| Last Modified: | 06 Jan 2023 02:04 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/9299 |
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