Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

PENGARUH PROPORSI KOMISARIS INDEPENDEN, KOMITE KEBERLANJUTAN, KERAGAMAN GENDE…

Citra Lestari Putri

Penelitian ini bertujuan untuk menguji pengaruh proporsi dewan komisaris independen, komite keberlanjutan, keragaman gender, dan eksposur media secara bersama-sama maupun parsial terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama 3 (tiga) tahun pengamatan terhitung sejak 2019-2021. Pengambilan sampel menggunakan metode purposive sampling dengan model regresi logistik un…

PENGARUH CAPITAL INTENSITY RATIO, INVENTORY INTENSITY RATIO, OWNERSHIP STRUCT…

CITRA LESTARI PUTRI

ABSTRACT The objectives of the research are to examine the effect of capital intensity ratio, inventory intensity ratio, ownership structure, dan profitability on effective tax rate (ETR) both simultaneously and partially. In this research, ownership structure variable using managerial ownership and institutional ownership. Profitability measured by using ROA (Return on Asset).. Data were collected from the financial statements of the manufacture companies that listed at Indonesia Stock …


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