OWNERSHIP STRUCTURES AND SOCIAL DISCLOSURES IN THE TOURISM SECTOR: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS

  This research aims to analyze the influence of ownership structure on social disclosure moderated by independent commissioners. The research samples were 47 companies in the tourism industry listed on the Indonesia Stock Exchange in 2020-2022 with a total of 141 observations. The ownership stru...

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Bibliographic Details
Main Authors: Vionna Natasya Elyson, Supatmi Supatmi
Format: Article
Language:Indonesian
Published: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya 2025-03-01
Series:Ekuitas: Jurnal Ekonomi dan Keuangan
Subjects:
Online Access:https://ejournal.stiesia.ac.id/ekuitas/article/view/6905
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