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Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan

Riska Prastyawan Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti Christina Dwi Astuti Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Trisakti DOI: https://doi.org/10.37034/infeb.v5i2.203 Keywords: Technology Innovation, Capital Structure, Institutional Ownership, Foreign Ownership, Managerial Ownership, Sustainability Report Disclosure Abstract This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure. Downloads Download data is not yet available. References Pranoto, T., Setiawan, A., & Widodo, S. S. (2022). Pengaruh Inovasi Teknologi Dan Manajemen Pengetahuan Terhadap Kinerja Personel. JWM (Jurnal Wawasan Manajemen), 10(2), 107–115. DOI: https://doi.org/10.20527/jwm.v10i2.203 . Silalahi, A. P. B., & Tresani, N. (2021). Pengaruh Kinerja Teknologi Informasi dan Inovasi Teknologi terhadap Keunggulan Daya Saing Berkelanjutan (Studi Kasus PT Total Bangun Persada, Tbk). Jurnal Manajemen Bisnis Dan Kewirausahaan, 5(2), 195. DOI: https://doi.org/10.24912/jmbk.v5i2.11231 . Wijaya, L. D., & Simamora, V. (2022). 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(2023). Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan. Jurnal Informatika Ekonomi Bisnis, 5(2), 475-481. https://doi.org/10.37034/infeb.v5i2.203 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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