Pengaruh Profitabilitas, Leverage, Likuiditas, Aktivitas Perusahaan, dan Corporate Governance Terhadap Pengungkapan Sustainability Reporting (Studi Empiris pada Perusahaan BUMN Non Perbankan yang Terdaftar di BEI Tahun 2011-2015)

Afifulhaq, Annisa Fauziah and , Dra. Rina Trisnawati, AK, M.Si. PhD (2018) Pengaruh Profitabilitas, Leverage, Likuiditas, Aktivitas Perusahaan, dan Corporate Governance Terhadap Pengungkapan Sustainability Reporting (Studi Empiris pada Perusahaan BUMN Non Perbankan yang Terdaftar di BEI Tahun 2011-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The company's ability to effectively communicate activities, social and environmental performance in sustainability reports is critical to the long-term success, viability and growth of the organization. This study aims to examine the effect of profitability, leverage, liquidity, corporate activities, and corporate governance on the disclosure of sustainability reporting on non-banking SOEs listed on the Indonesia Stock Exchange. The sample of this research are 12 non-banking SOEs listed in Indonesia Stock Exchange 2011 up to 2015. The sampling method used purposive sampling method. The analysis in this study used multiple linear regression analysis with 5 percent significance level, which is processed using Statistical Package for Social Science (SPSS) version 23. The result of this research shows that profitability and board of directors have an effect on sustainability reporting, while leverage, liquidity, activity and audit committee have no effect on sustainability reporting.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	sustainability reporting disclosure, profitability, leverage, liquidity, corporate activity, corporate governance
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	ANNISA FAUZIAH AFIFULHAQ
Date Deposited:	08 Feb 2018 03:23
Last Modified:	08 Feb 2018 03:23
URI:	http://eprints.ums.ac.id/id/eprint/59738

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