relation: https://eprints.untirta.ac.id/46917/
title: ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2018-2022)
creator: Priani Putri, Hanifa
subject: HB Economic Theory
subject: HC Economic History and Conditions
subject: HJ Public Finance
description: Sustainability reports are an important tool for companies to demonstrate their responsibility towards sustainability, which includes economic performance, environmental performance and social performance. This is a global concern and in accordance with government commitments in the SDGs that encourage companies to integrate sustainability information in their reporting. In an era of fierce competition, sustainability reports are able to increase company transparency and credibility. This study aims to analyse Islamic Corporate   Governance variables and Company Characteristics including Profitability, Leverage, Company Size, and Company Age in influencing Sustainability Report Disclosure. The research method used uses quantitative research. The population   in this study are all companies listed on the Indonesian Sharia Stock Index for the 2018-2022 Period. The data used in this study is panel data from 14 selected sample companies, with a total sample size of 70. The results showed that Islamic Corporate Governance, Profitability, Leverage, Company Size, and Company Age have a significant effect on Sustainability Report Disclosure based on the F test. Partially, Islamic Corporate Governance and Company Age have a positive and   significant effect on Sustainability Report Disclosure. While Profitability, Leverage, and Company Size have no effect on Sustainability Report Disclosure. The implication of the results of this study is the importance of implementing strong  sharia-based corporate governance as a strategy to improve sustainability transparency and accountability. In addition, companies with more mature age tend to have better capacity in preparing Sustainability Report Disclosure. These results also underline that sustainability report disclosure is not only determined by financial performance or company scale, so collaborative efforts between regulators, companies, and stakeholders are needed to improve the quality of sustainability report disclosure in all types of companies.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/46917/1/Hanifa%20Priani%20Putri_5554200034_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/46917/3/Hanifa%20Priani%20Putri_5554200034_02.pdf
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identifier: https://eprints.untirta.ac.id/46917/4/Hanifa%20Priani%20Putri_5554200034_03.pdf
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identifier: https://eprints.untirta.ac.id/46917/5/Hanifa%20Priani%20Putri_5554200034_04.pdf
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identifier: https://eprints.untirta.ac.id/46917/6/Hanifa%20Priani%20Putri_5554200034_05.pdf
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identifier: https://eprints.untirta.ac.id/46917/7/Hanifa%20Priani%20Putri_5554200034_Ref.pdf
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identifier: https://eprints.untirta.ac.id/46917/8/Hanifa%20Priani%20Putri_5554200034_Lamp.pdf
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language: en
identifier: https://eprints.untirta.ac.id/46917/17/Hanifa%20Priani%20Putri_5554200034_01.pdf
identifier:   Priani Putri, Hanifa  (2024) ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Indeks Saham Syariah Indonesia Periode 2018-2022).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.