Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report

Adik Sukma Wulandari, Eddy and , Drs. Muhammad Abdul Aris, M.Si. (2021) Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report. Skripsi thesis, Universitas Muhammadiyah Surakarta.

	PDF (Naskah Publikasi) Naskah Publikasi_B200170376_Eddy Adik Sukma Wulandari.pdf Download (703kB)
	PDF (Halaman Depan) halanan depan.pdf Download (1MB)
	PDF (Bab I) bab i.pdf Download (286kB)
	PDF (Bab II) bab II.pdf Restricted to Repository staff only Download (438kB)
	PDF (Bab III) bab III.pdf Restricted to Repository staff only Download (408kB)
	PDF (Bab V) bab V.pdf Restricted to Repository staff only Download (94kB)
	PDF (Daftar Pustaka) daftar pustaka.pdf Download (166kB)
	PDF (Bab IV) bab IV.pdf Restricted to Repository staff only Download (510kB)
	PDF (Lampiran) lampiran.pdf Restricted to Repository staff only Download (293kB)
	PDF (Surat Pernyataan Publikasi) SURAT PERNYATAAN PUBLIKASI KARYA ILMIAH eddy.pdf Restricted to Repository staff only Download (372kB)

Abstract

The disclosure of sustainability reports has now become an issue that attracts attention for companies globally in providing added value to the company's operational activities. There is a reporting concept framework that can be used as a guideline made by the Global Reporting Initiative (GRI), namely the GRI Standard. Companies are expected to disclose sustainability reports as a form of 2 corporate responsibility to stakeholders, because there are still few companies in Indonesia that have not disclosed sustainability reports as a form of company transparency to stakeholders. The purpose of this study is to examine and analyze the factors that influence the use of sustainability reports. The population in this study were all non-financial companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling method used purposive sampling. There are 36 companies with a total of 61 samples from 2017-2019. With the outlier data as many as 6 samples, the research sample became 55 samples from 33 companies used in the study. The data in this study are secondary data obtained from the company's annual report and sustainability report. The data analysis technique used regression analysis and first tested with classical assumptions and then tested the hypothesis with multiple linear regression analysis. The results show that the audit committee variable, independent board of commissioners, has a positive and significant effect on sustainability report research. Profitability has a negative and significant impact on sustainability reports. Meanwhile, managerial ownership, board of directors, and leverage have no effect on the management of sustainability reports. The implication of the research is that the proportion of problems related to the preparation of sustainability reports can be solved by increasing the independent board of commissioners and adding members of the audit committee. Therefore, all non-financial companies in Indonesia must pay attention to these two things to improve sustainability reports.

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	managerial ownership, audit committee, independent board of commissioners, board of directors, profitability, leverage, sustainability report.
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	EDDY ADIK SUKMA WULANDARI
Date Deposited:	21 Oct 2021 04:56
Last Modified:	21 Oct 2021 04:57
URI:	http://eprints.ums.ac.id/id/eprint/94883

Actions (login required)

View Item