PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN KINERJA KEUANGAN TERHADAP PERGANTIAN ANGGOTA DEWAN
This study aims to examine the sustainability reporting disclosure and financial performance on the director turnover. In this study, sustainability reporting disclosure is measured by recording the percentage of disclosure made by the company by comparing the number of disclosures made by the compa...
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2021-02-04.
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| 245 | 0 | 0 | |a PENGUNGKAPAN LAPORAN KEBERLANJUTAN DAN KINERJA KEUANGAN TERHADAP PERGANTIAN ANGGOTA DEWAN |
| 260 | |c 2021-02-04. | ||
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| 500 | |a http://repository.upnvj.ac.id/10187/11/ARTIKEL%20KI.pdf | ||
| 520 | |a This study aims to examine the sustainability reporting disclosure and financial performance on the director turnover. In this study, sustainability reporting disclosure is measured by recording the percentage of disclosure made by the company by comparing the number of disclosures made by the company with the number of disclosures based on the GRI G4 standard. Meanwhile, financial performance is measured by Return on Assets. The sample in this study amounted to 220 samples consisting of 33 banking companies listed on the Indonesia Stock Exchange, 8 banking companies listed on the Malaysia Stock Exchange, and 3 banking companies listed on the Singapore Stock Exchange during the 2014-2018 period. The analysis technique used is logistic regression analysis using STATA 12. The results of this study found that the disclosure of sustainability reports and financial performance has no effect on the turnover of board members. | ||
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