PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MAYORITAS, KEPEMILIKAN PEMERINTAH, DAN PROFITABILITAS TERHADAP SUSTAINABILITY REPORTING ASSURANCE

Authors

  • Vidya Utami Eryadi Fakultas Ekonomi dan Bisnis, Universitas Jambi
  • Ilham Wahyudi Fakultas Ekonomi dan Bisnis, Universitas Jambi
  • Salman Jumaili Fakultas Ekonomi dan Bisnis, Universitas Jambi

Keywords:

Kepemilikan Institusional, Kepemilikan Mayoritas, Kepemilikan Pemerintah, Profitabilitas, Assurance, Sustainability Reporting

Abstract

This study aims to analyze the influence of institutional ownership, majority ownership, government owneship, and profitability on sustainability reporting assurance. This study uses a sample of mining companies listed on the IDX (Indonesia Stock Exchange) 2017-2019. The sampling technique used was purposive sampling. The sample used in this study amounted to 36 companies, a total of 108 data. Logistic regression analysis techniques. The software used for data processing is SPSS 22 for windows. Sustainability Reporting Assurance is used as the dependent variable, while institutional ownership, majority ownership, government ownership, and profitability are used as independent variables. The results of the hypothesis test show that instutional ownership, majority ownership, government ownership, and profitability simultaneously affect Sustainability Reporting Assurance. Partially, government ownership has an effect on Sustaiability Reporting Assurance, while institutional ownership, majority ownership, and profitability have no effect on Sustainability Reporting Assurance.

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Published

2021-03-23

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Section

Articles