Image of Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Manajerial, Dan Governance Committee Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2016)
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Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Kepemilikan Manajerial, Dan Governance Committee Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2013-2016)

This study aims to find out about (1) the effect of company size on sustainability report disclosure, (2) the effect of profitability on sustainability report disclosure, (3) the influence of leverage on sustainability report disclosure, (4) the effect of managerial ownership on sustainability report disclosure, (5 ) the influence of the governance committee on disclosure of sustainability report.
The data analysis technique of this research is descriptive and verificative. The sampling technique is the purposive sampling method, namely by selecting companies that issue sustainability reports during 2013-2016, so that a sample of 16 companies is obtained. Hypothesis testing uses descriptive hypothesis with an analysis tool in the form of multiple linear regression. The multiple linear regression tool used is Statistical Product and Service Solution (SPSS) software version 23.0.
From the testing of 16 companies it was found that company size, profitability, leverage, managerial ownership, and governance committee had an effect on disclosure of sustainability report, with the test results of the coefficient of determination (adjusted R2) worth 0.408. This shows that the overall effect of the independent variables on the dependent variable is 40.8%, while the remaining 59.2% is influenced by other independent variables.
Keywords: Company Size, Profitability, Leverage, Managerial Ownership, Governance Committee, Sustainability Report

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0045)
02 03. 119 (0045)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0045)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0045)
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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