AKE LAISMIDIATA, . (2017) PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAN DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
![[img]](http://repository.unj.ac.id/style/images/fileicons/text.png) |
Text
Skripsi_Ake Laismidiata_8335123596.pdf Download (3MB) |
Abstract
Publikasi sustainability report di Indonesia masih bersifat sukarela, namun minat dan prioritas perusahaan untuk mempublikasikan sustainability report. semakin meningkat. Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, total aset, jumlah rapat komite audit, jumlah dewan direksi publikasi sustainability repor. Populasi penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 212-2014. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, jumlah sampel perusahaan yang mempublikasikan sustainability report adalah 28 perusahaan sedangkan jumlah perusahaan yang tidak mempublikasikan sustainability report adalah 167 perusahaan. Alat analisis untuk menguji hipotesis yaitu analisis regresi logistik dengan menggunakan program SPSS 23.0 . Hasil penelitian ini menunjukkan total aset dan rapat dewan direksi berpengaruh terhadap publikasi sustainability report. Adapun profitabilitas, leveragedan jumlah anggota dewan direksi tidak menunjukan pengaruh terhadap pengungkapan sustainability report. Sustainability report disclosure in Indonesia has left the initial phase. Now the number of corporate that reveal sustainability report is increasing from the previous period. The aim of this research is to examine the effects of profitability, liquidity, leverage, firm activity, firm size, audit committee, board of director and board of commissioner independence to the sustainability report disclosure. The population of this research is listed companies in the BEI (Bursa Efek Indonesia) in the year 2012-2014. The selection of this sample uses purposive sampling method. Based on purposive sampling method, the samples of firms that publish sustainability report are 28 companies. The analysis tool to test the hypothesis is the multiple linear regression analysis by using SPSS 23.0. Results of this research indicate that audit committee and board of commissioner independence have a positive effect on sustainability report disclosure. The profitability variable have a negative effect on sustainability report. While liquidity, leverage, firm activity, firm size and board of director showed no effect on sustainability report disclosure. The results showed that financial performances have not full effect to the sustainability report.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Tri Hesti Utaminingtyas, S.E., M.SA. 2). Dr. Etty Gurendrawati, S.E.,Akt.,M.Si. |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | sawung yudo |
| Date Deposited: | 21 Mar 2022 06:33 |
| Last Modified: | 21 Mar 2022 06:33 |
| URI: | http://repository.unj.ac.id/id/eprint/25031 |
Actions (login required)
 |
View Item |
