PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN COPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT
Abstract: This study aims to
determine the effect of financial performance, firm size, and corporate
governance on the disclosure of sustainability report arranged by companies
listed on the Indonesia Stock Exchange. This study is a replication of previous
research, by adding new variables. The Independent variables used in this study
are profitability, liquidity, dividend payment ratio, total assets, total
employees, the audit committee, the board of commissioners, committee
governance, management ownership, and foreign ownership. The dependent variable
used is the disclosure of sustainability report. The samples are companies
listed on the Indonesia Stock Exchange (BEI) that disclose the Sustainability
Report with 2008-2011 of study period. The samples used are 50 companies; 25
companies with the sustainability report revealed and 25 without the
sustainability report revealed. The data of companies without the
sustainability revealed is collected by stratified random sampling method. This
study uses t-test and logistic regression for data analysis. The result of the
test is that the total assets, total employees, and governance committee
positive influence to the disclosure of Sustainability Report. Meanwhile, the
variable of profitability, liquidity, dividend payout ratio, audit committee,
board of commissioners, management ownership, and foreign ownership has not
influence on the disclosure of Sustainability Report.
Penulis: Fadhila Adhipradana,
Daljono
Kode Jurnal: jpakuntansidd141174
