Wandasari, Risa Tri (2022) Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Good Corporate Governance terhadap Sustainability Disclosure pada Perusahaan Pertambangan yang Terdaftar dalam Bursa Efek Indonesia Tahun 2018-2021. (The Effect of Financial Performance, Company Size, and Good Corporate Governance on Sustainability Disclosure on Mining Companies Listed in The Indonesia Stock Exchange, 2018-2021). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Mining companies are one of the pillars of a country's national economic development. Mining activities are long term, high technology and capital intensive, but in reality around 70% of Damage in Indonesia is caused by mining operations. Based on this, it can be concluded that mining companies are still less than optimal in fulfilling their social and environmental responsibilities. Sustainability report is a voluntary disclosure that discusses some information about financial performance. However, it does not only discuss financial, non-financial performance on the impact of a company such as social and environmental aspects, there are also economic aspects. Companies that choose to go public must be more transparent, accountable, and professional about the financial performance of governments, investors and company officials. As a result, large companies tend to have broader business and social contexts and thus require wider disclosure of social responsibility. Sustainability disclosure is inseparable from the implementation of good corporate governance, because the main purpose of good corporate governance is to encourage awareness and corporate social responsibility in society and the environment. The better the quality of good corporate governance owned by the company, the more information will be disclosed and stakeholders will believe in the creditworthiness of the company.
Item Type: | Thesis (Undergraduate) |
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Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
Depositing User: | 1221800126 Risa Tri Wandasari |
Date Deposited: | 26 Oct 2022 06:30 |
Last Modified: | 26 Oct 2022 06:30 |
URI: | http://repository.untag-sby.ac.id/id/eprint/20207 |
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