PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN INDIKATOR GLOBAL REPORTING INITIATIVE PADA PERUSAHAAN MANUFAKTUR DAN PERTAMBANGAN DI BEI TAHUN 2014-2016

PRIYOGI, PRIYOGI (2018) PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN INDIKATOR GLOBAL REPORTING INITIATIVE PADA PERUSAHAAN MANUFAKTUR DAN PERTAMBANGAN DI BEI TAHUN 2014-2016. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is to know the effect of profitability, and public ownership of the disclosure of sustainability report. The object of this research is manufacture company and mining company listed in BEI period of year 2014-2016. Population in this research is 16 manufacture company and 17 mining company period 2014- 2016. The sample in this study as many as 10 of 33 companies that meet the criteria. The sampling technique used in this research is purposive sampling. The results of this study indicate that (1) profitability proxied by ROA has significant effect on sustainability report disclosure, (2) profitability proxied by ROE has not significant effect on sustainability report disclosure. Keywords : Profitability, Return On Asset, Return On Equity, Sustainability Report Penelitian ini untuk mengetahui pengaruh profitabilitas terhadap pengungkapan sustainability report. Objek penelitian ini adalah perusahaan manufaktur dan pertambangan yang terdaftar di BEI periode tahun 2014-2016. Populasi dalam penelitian ini adalah 16 perusahaan manufaktur dan 17 perusahaan pertambangan periode 2014-2016. Sampel dalam penelitian ini sebanyak 10 dari 33 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa (1) profitabilitas yang diproksikan oleh ROA berpengaruh signifikan terhadap pengungkapan sustainability report, (2) profitabilitas yang diproksikan oleh ROE tidak berpengaruh signifikan terhadap pengungkapan sustainability report. Kata Kunci : Profitabilitas, Return On Asset, Return On Equity, Sustainability Report

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 230
Call Number: SE/32/18/364
NIM: 43213110019
Uncontrolled Keywords: Profitabilitas, Return On Asset, Return On Equity, Sustainability Report
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 27 Sep 2018 01:23
Last Modified: 28 Sep 2018 02:56
URI: http://repository.mercubuana.ac.id/id/eprint/44729

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