Sari, Indah Dian Novita (2023) Pegaruh Pengungkapan Sustainability Reporting Terhadap Financial Distress. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.
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Abstract
Indah Dian Novita Sari (41183403180067) The Effect of Sustainability Reporting on Financial Distress (Empirical Study of Energy Companies Listed on the Indonesia Stock Exchange in 2019-2021) XIV + 74 Pages + 1 Pictures + 2022 + 9 Attachments Keyword: Sustainability Reporting, Financial Distress This study is intended to find out whether sustainability reporting has an effect on financial distress. In this study the independent variable used in this study is sustainability reporting, while the dependent variable used in this study is financial distress. The analytical method used in this study is the Classical Assumption Test and Multiple Linear Regression Test with the SPSS Version 23 application, the type of data used is in the form of secondary data on energy companies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and a sampling technique used was purposive sampling for the 2019-2021 period, so that a sample of 49 companies was obtained. Based on partial test results, the economic aspect and social aspect in sustainability report does not have a significant effect on financial distress. As for the environmental aspect in the sustainability report, there is a significant negative effect on financial distress. So it is hoped that the next researchers can add other independent variables that were not included in this study. Bibliography: 38 (1984-2021)
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) | ||||||
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| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: |
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| Keywords / Kata Kunci: | Sustainability Reporting, Financial Distress | ||||||
| Subjects: | Audit | ||||||
| Faculty: | Fakultas Ekonomi > Akuntansi S1 | ||||||
| Depositing User: | Ms. Indah Dian Novita Sari | ||||||
| Date Deposited: | 09 Feb 2023 08:50 | ||||||
| Last Modified: | 09 Feb 2023 08:50 | ||||||
| URI: | http://repository.unismabekasi.ac.id/id/eprint/2153 |
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