?url_ver=Z39.88-2004&rft_id=2011031090+&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+REGULASI+DAN+EXTERNAL+ASSURANCE+STATEMENTS+TERHADAP+CORPORATE+SUSTAINABILITY+REPORTING+(Studi+Implementasi+SEOJK+No.+16+Tahun+2021+di+Bursa+Efek+Indonesia)+++&rft.creator=Tiara+%2C+Chairunissa+Fiater&rft.subject=330+Ekonomi&rft.description=++This+study+aims+to+determine+the+implementation+of+SEOJK+No.+16%2F2021+regulation%2C+external+assurance+statements+on+corporate+sustainability+reporting+with+firm+size+as++control++variable.++The++population++on++this++research++is++several++manufacturing+company+listed+on+Indonesian+Stock+Exchange+on+2020+and+2022.+This+study+used+secondary+data.+The+sampling+technique+used+simple+random+sampling+method+with+268++firm++as++the++sample++for++2++years.++Using++multiple++regression++as++data++analysis+technique++on++this++research.++The++results++of++this++study++prove++that++the++that++SEOJK+no.16%2F++2021++regulation++had++an++effect++on++corporate++sustainability++reporting.+Meanwhile%2C+external+assurance+statements+and+firm+size+has+no+effect+on+corporate+sustainability+reporting.++Keywords%3A++SEOJK++No.16%2F2021%2C++Regulation%2C++External++Assurance++Statements%2C+Firm+Size%2C+Corporate+Sustainability+Reporting.+%0D%0A%0D%0A++Penelitian++ini++bertujuan++untuk++mengetahui++implementasi++Regulasi++SEOJK++No.+16%2F2021%2C++External++Assurance++Statements++terhadap++Corporate++Sustainability+Reporting++dengan++Ukuran++Perusahaan++sebagai++variabel++kontrol.++Populasi++dalam+penelitian+ini+adalah+beberapa+perusahaan+manufaktur+yang+terdaftar+di+Bursa+Efek+Indonesia+pada+tahun+2020+dan+2022.+Penelitian+ini+menggunakan+data+sekunder.+Teknik++pengambilan++sampel++menggunakan++metode++simple++random++sampling+dengan+268+perusahaan+sebagai+sampel+selama+2+tahun.+Penelitian+ini+menggunakan+regresi++berganda++sebagai++teknik++analisis++data.++Hasil++penelitian++ini++membuktikan+bahwa++Regulasi++SEOJK++no.16%2F++2021++berpengaruh++signifikan++terhadap++Corporate+Sustainability++Reporting.++Sementara++itu%2C++External++Assurance++Statements++dan+Ukuran++Perusahaan++tidak++berpengaruh++terhadap++Corporate++Sustainability+Reporting.++++%0D%0AKata++Kunci++%3A++SEOJK++No.16%2F2021%2C++Regulasi%2C++External++Assurance++Statements%2C+Ukuran+Perusahaan%2C+Corporate+Sustainability+Reporting.+++++&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2024-11-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F80539%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F80539%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F80539%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++Tiara+%2C+Chairunissa+Fiater++(2024)+PENGARUH+REGULASI+DAN+EXTERNAL+ASSURANCE+STATEMENTS+TERHADAP+CORPORATE+SUSTAINABILITY+REPORTING+(Studi+Implementasi+SEOJK+No.+16+Tahun+2021+di+Bursa+Efek+Indonesia).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F80539%2F