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Pengaruh Pelaporan Keberlanjutan Ter...

Chafsya, Lathfia Arrosikha,

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Pengaruh Pelaporan Keberlanjutan Terhadap Hubungan Firm Size, Firm Age dan Pengungkapan SDGs (Studi Kasus Pada Perusahaan LQ45 di Indonesia) = = The Influence of Sustainability Reporting on the Relationship between Firm Size, Firm Age and SDGs Disclosure (Case Study of LQ45 Companies in Indonesia) /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Pengaruh Pelaporan Keberlanjutan Terhadap Hubungan Firm Size, Firm Age dan Pengungkapan SDGs (Studi Kasus Pada Perusahaan LQ45 di Indonesia) =/ Lathfia Arrosikha Chafsya.
其他題名:	The Influence of Sustainability Reporting on the Relationship between Firm Size, Firm Age and SDGs Disclosure (Case Study of LQ45 Companies in Indonesia) /
作者:	Chafsya, Lathfia Arrosikha,
面頁冊數:	1 electronic resource (88 pages)
附註:	Source: Masters Abstracts International, Volume: 86-03.
Contained By:	Masters Abstracts International86-03.
標題:	Lagrange multiplier. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=31353250
ISBN:	9798384214410

Pengaruh Pelaporan Keberlanjutan Terhadap Hubungan Firm Size, Firm Age dan Pengungkapan SDGs (Studi Kasus Pada Perusahaan LQ45 di Indonesia) = = The Influence of Sustainability Reporting on the Relationship between Firm Size, Firm Age and SDGs Disclosure (Case Study of LQ45 Companies in Indonesia) /
Chafsya, Lathfia Arrosikha,

Pengaruh Pelaporan Keberlanjutan Terhadap Hubungan Firm Size, Firm Age dan Pengungkapan SDGs (Studi Kasus Pada Perusahaan LQ45 di Indonesia) =The Influence of Sustainability Reporting on the Relationship between Firm Size, Firm Age and SDGs Disclosure (Case Study of LQ45 Companies in Indonesia) /Lathfia Arrosikha Chafsya. - 1 electronic resource (88 pages)

Source: Masters Abstracts International, Volume: 86-03.

This research examines how LQ45 companies in Indonesia support sustainable practices by disclosing their Sustainable Development Goals (SDGs). The method used is a panel data regression method: common effect, fixed effect, and random effect. Using 131 samples unbalanced panel data from 2019 to 2022, this research uses 17 SDGs developed by the United Nations (UN) as its SDGs disclosure index. The results show that LQ45 companies in Indonesia contribute more through company activities in accordance with SDG 8 (Decent Work and Economic Growth). This research also shows that SDGs disclosure gradually increased during the research sample period. In addition, this research finds that firm age and sustainability reporting have a positive influence on SDGs disclosure, while firm size does not affect SDGs disclosure. This research has important implications considering the lack of empirical research on SDGs in developing countries and SDGs have become a global concern recently.

Indonesian

ISBN: 9798384214410Subjects--Topical Terms:

3691773
Lagrange multiplier.

Pengaruh Pelaporan Keberlanjutan Terhadap Hubungan Firm Size, Firm Age dan Pengungkapan SDGs (Studi Kasus Pada Perusahaan LQ45 di Indonesia) = = The Influence of Sustainability Reporting on the Relationship between Firm Size, Firm Age and SDGs Disclosure (Case Study of LQ45 Companies in Indonesia) /
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500 $a Source: Masters Abstracts International, Volume: 86-03.
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520 $a This research examines how LQ45 companies in Indonesia support sustainable practices by disclosing their Sustainable Development Goals (SDGs). The method used is a panel data regression method: common effect, fixed effect, and random effect. Using 131 samples unbalanced panel data from 2019 to 2022, this research uses 17 SDGs developed by the United Nations (UN) as its SDGs disclosure index. The results show that LQ45 companies in Indonesia contribute more through company activities in accordance with SDG 8 (Decent Work and Economic Growth). This research also shows that SDGs disclosure gradually increased during the research sample period. In addition, this research finds that firm age and sustainability reporting have a positive influence on SDGs disclosure, while firm size does not affect SDGs disclosure. This research has important implications considering the lack of empirical research on SDGs in developing countries and SDGs have become a global concern recently.
520 $a Penelitian ini menyelidiki bagaimana perusahaan LQ45 di Indonesia dalam mendukung praktik keberlanjutan dengan melakukan pengungkapan Tujuan Pembangunan Berkelanjutan (SDGs). Metode yang digunakan adalah model regresi data panel: common effect, fixed effect, dan random effect. Dengan menggunakan 131 sampel unbalanced data panel dari tahun 2019 hingga 2022, penelitian ini menggunakan 17 tujuan SDGs yang dikembangkan oleh Perserikatan Bangsa-Bangsa (PBB) sebagai indeks pengungkapan SDGs. Hasil penelitian menunjukkan bahwa perusahaan LQ45 di Indonesia lebih banyak memberikan kontribusi melalui aktivitas perusahaan yang sesuai dengan SDG 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi). Penelitian ini juga menunjukkan bahwa terdapat peningkatan pengungkapan SDGs secara bertahap selama periode sampel penelitian. Selain itu, penelitian ini menemukan bahwa usia perusahaan dan pelaporan keberlanjutan memiliki pengaruh positif terhadap pengungkapan SDGs, sementara ukuran perusahaan tidak mempengaruhi pengungkapan SDGs. Penelitian ini memiliki implikasi penting mengingat kurangnya penelitian empiris mengenai SDGs di negara berkembang dan SDGs menjadi perhatian global beberapa tahun ini.
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