PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2020- 2024)

Oktriviani Hayatun, Nufus (2025) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan Sektor Bahan Baku yang Terdaftar di Bursa Efek Indonesia Tahun 2020- 2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to analyze the effect of profitabilitas, company size and ownership structure on sustainability reporting. Profitabilitas performance was measured by Return on Assets (ROA and company size was measured by total assest company. Ownership structure was measured by instututional ownership, managerial ownership and foreign ownership. The population of this research is raw material sector companies listed on the Indonesia Stock Exchanges periode 2020 -2024. Based on purposive sampling method and the samples chosen are 8 companies with a total sample of 40. This study used multiple linear regression analysis using SPSS 25 version software. This study showed that the profitabilitas has significant positive on sustainability reporting, company size has significant positive on sustainability reporting. Institutional ownership doesn’t have effect on sustainability reporting, managerial ownership has a significant effect on sustainability reporting and foreign ownership doesn’t have effect on sustainability reporting

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Dr. Hj. Lia Uzłiawati., SE., M.Si	197611072002122001
Thesis advisor	Kurniasih Dwi Astuti,, SE., Ak., M.Ak., CA	197601142010122001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, ukuran perusahaan dan struktur kepemilikan terhadap sustainability reporting. Profitabilitas di ukur dengan ROA (Return on Assets) sedangkan ukuran perusahaan di ukur dengan total assets perusahaan dan struktur kepemilikan di proksikan oleh kepemilikan institusional, kepemilikan manajerial dan kepemilikan asing. Populasi pada penelitian ini meliputi perusahaan sektor bahan baku yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2024. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 8 perusahaan dengan total sampel 40 data penelitian. Teknik analisis yang digunakan adalah regresi linear berganda dengan menggunakan software SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa variabel profitabilitas berpengaruh positif signifikan sustainability reporting, kemudian variabel ukuran perusahaan berpengaruh positif signifikan terhadap sustainability reporting dan kepemilikan institusional tidak terdapat pengaruh terhadap sustainability reporting, kepemilikan manajerial terdapat pengaruh siginifikan terhadap sustainability reporting dan kepemilikan asing tidak terdapat pengaruh terhadap sustainability reporting.

Uncontrolled Keywords:

Profitabilitas, ROA, size, struktur kepemilikan, kepemilikan institusio, nal, kepemilikan manajerial, kepemilikan asing, sustainability reporting Profitabilitas, ROA, size, ownership structure, institutional ownership, managerial ownership, foreign ownership, sustainability reporting Profitabilitas, ROA, size, ownership structure, institutional ownership, managerial ownership, foreign ownership, sustainability reporting Profitabilitas, ROA, size, ownership structure, institutional ownership, managerial ownership, foreign ownership, sustainability reporting Profitabilitas, ROA, size, ownership structure, institutional ownership, managerial ownership, foreign ownership, sustainability reporting Profitabilitas, ROA, size, ownership structure, institutional ownership, managerial ownership, foreign ownership, sustainability reporting

Subjects:

H Social Sciences > HB Economic Theory

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

Oktriviani Hayatun Nufus Triharto

Date Deposited:

11 Dec 2025 03:46

Last Modified:

11 Dec 2025 03:46

URI:

http://eprints.untirta.ac.id/id/eprint/56403

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