PUTRI, KURNIA ATIKAH (2017) PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Partisipan ISRA Periode 2013 - 2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Partisipan ISRA periode 2013 - 2015).Populasi dalam penelitian ini adalah perusahaan partisipan ISRA periode 2013 - 2015. Sampel dalam penelitian ini sebanyak 54 dari 18 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil penelitian ini menunjukan bahwa (1) profitabilitas tidak berpengaruh signifikan terhadap pengungkapan sustainability report, (2) leverage berpengaruh signifikan terhadap pengungkapan sustainability report, (3) ukuran perusahaan tidak berpengaruh signifikan terhadap pengungkapan sustainability report.This research aims to examine the influence of Profitability, Leverage,and Company Size of Sustainability Report Disclosure (Empirical Study on Participant of ISRA Companies period 2013-2015). The population in this research is the participant ISRA companies period 2013 - 2015. The sample in this research many 54 of the 18 companies criteria sampling. Sampling technique in this research that used was purposive sampling method. The results of tthis research showed that (1) profitability was not significant influence on sustainability report disclosure, (2) leverage was significant influence on sustainability report disclosure, (3) company size was not significant influence on sustainability report disclosure.
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 17 129 |
| NIM/NIDN Creators: | 43213010286 |
| Uncontrolled Keywords: | Profitabilitas, Leverage, Ukuran Perusahaan, Sustainability Report |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 332 Financial Economics, Finance/Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 06 Mar 2017 14:50 |
| Last Modified: | 17 Feb 2024 06:44 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/33110 |
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