ANALISIS PENGUNGKAPAN TRIPLE BOTTOM LINE DAN FAKTOR YANG MEMPENGARUHI: STUDI DI PERUSAHAAN INDONESIA DAN SINGAPURA

Abstract

This study aims to analyze the factors the effect of triple bottom line disclosure and
how different triple bottom line disclosures for Indonesia and Singapore. The
population in this study are non-finance companies listed on the Indonesia Stock
Exchange (BEI) and Singapore Stock Exchange (SGX) in the 2017 period with a
sample of 50. Multiple linear regression is used as an analysis technique in this
research. Variables of profitability, leverage, and firm size have a significant effect
on triple bottom line disclosures, while industrial types and foreign ownership have
no significant effect on triple bottom line disclosures in Indonesia. Variable
profitability, leverage, company size and type of industry have a significant effect on
triple bottom line disclosure, while foreign ownership has no significant effect on
triple bottom line disclosure in Singapore. There is a difference in disclosure of triple
bottom line in Indonesia 78% while Singapore is 73%.