FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABILITY REPORT ASSURANCE DI INDONESIA

AGITA, Indika Sandra and FAISAL, Faisal (2016) FAKTOR-FAKTOR YANG MEMPENGARUHI SUSTAINABILITY REPORT ASSURANCE DI INDONESIA. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the influence of factors such size, leverage, profitability, and industry affiliation on sustainability report assurance in Indonesia. The population in this study is all of companies listed on the Indonesia Stock Exchange. The sample of of this study is companies published sustainability reports in the year 2009-2014. The logistic regression analysis is used to examine the hypothesis on this study. The results of this study show that leverage and industry affiliation have a significant impact on sustainability reports assurance practice in Indonesia. However, this study failed to prove effect of size and profitability with company’s decision on having sustainability reports assurance engagement.

Item Type:Thesis (Undergraduate)
Additional Information:size, leverage, profitability, industry affiliation, sustainability report, assurance
Uncontrolled Keywords:size, leverage, profitability, industry affiliation, sustainability report, assurance
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:49538
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:27 Jul 2016 09:16
Last Modified:27 Jul 2016 09:16

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