Published: 2024-01-01
Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Kesehatan dan Keselamatan Kerja: Studi Empiris pada Perusahaan Infrastruktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2021
DOI: 10.35870/emt.v8i1.1843
Angella Natalia Susanty, Aminah
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Angella Natalia Susanty:
Universitas Bandar Lampung
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Aminah:
Universitas Bandar Lampung
Abstract
Disclosure of occupational health and safety is a crucial aspect of corporate social responsibility, requiring in-depth attention from the company. This research aims to analyze the impact of company size, leverage, and company age on Occupational Health and Safety (K3) disclosure. The research object involves infrastructure and mining companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The method applied is panel data regression analysis. The research results show that company size and company age have a positive effect on occupational health and safety disclosures, while leverage has a negative effect on occupational health and safety disclosures.
Keywords
Company Size; Leverage; Company Age; Health Disclosure; Work Safety
Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 8 No. 1 (2024)
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Section: Articles
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Published: 2024-01-01
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/emt.v8i1.1843
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Angella Natalia Susanty, Universitas Bandar Lampung
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
Aminah, Universitas Bandar Lampung
Fakultas Ekonomi dan Bisnis, Universitas Bandar Lampung, Kota Bandar Lampung, Provinsi Lampung, Indonesia
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