Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Pengungkapan Sustainability Report (Perusahaan-perusahaan yang Terdaftar di Bursa Efek Indonesia)
Abstract: This study aims to
examine the effect of firm characteristics and profitability to sustainability
report disclousure .Elements of firm characteristics that are used to test are
firm size and type of industry. Then,for profitability as measured by return on
asset.
This study considered causative research. The population in this study
was all companies listed on the Stock Exchange in 2009 until 2012. The sample
was determined by the purposive sampling method and obtain 32 companies. Type
of data used was secondary data obtained from www.idx.co.id and corporate
websites. The method of analysis used is multiple regression analysis.
Based on the results of multiple regression analysis with a significance
level of 5%, the results of this study concluded that: (1) firm size has
significant positive effect on SR disclosure with the coefficient β is positive
6,850 and significance value 0.012 < 0.05, ( 2) type of industry has
significant positive effect on SR disclosure with the coefficient β is positive
31,542 and significance value 0.001 < 0.05, (3) profitability has
significant positive effect on SR disclosure with the coefficient β is positive
0,894 and significance value 0.011 < 0.05
Based on the above results, it is suggested: 1) The government should
establish a clear and unequivocal regulations to regulate SR disclosure. 2)
Future studies using other variables that affect SR disclosure beyond the study
variables.
Penulis: Fandi Ahmad
Kode Jurnal: jpakuntansidd140686
