PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Non Financial Yang Terdaftar Dalam Bursa Efek Indonesia 2013-2017)

SIAHAAN, DOLLY VIJAY KRISTIAN (2018) PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Non Financial Yang Terdaftar Dalam Bursa Efek Indonesia 2013-2017). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of profitability, leverage, and liquidity on sustainability report disclosure (empirical study on non-financial companies listed on Indonesia stock exchange period 2013-2017). The samples in this research many 65 of the 13 companies’ criteria sampling. Sampling technique in this research that used was purposive sampling method. The result of this research showed that (1) profitability represented by return on assets (ROA) was not significant influence on sustainability report disclosure; (2) leverage represented by debt assets to ratio (DAR) was significant negative influence on sustainability report disclosure, and (3) liquidity represented by current ratio (CR) was significant negative influence on sustainability report disclosure. Keywords : Return on Assets, Debt Assets to Ratio, Current Ratio, Sustainability Report Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan likuiditas terhadap pengungkapan sustainability report (studi empiris pada perusahaan non keuangan yang terdaftar di BEI pada tahun 2013-2017). Sampel dalam penelitian ini sebanyak 65 dari 13 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa (1) profitabilitas yang diproksikan dengan return on assets (ROA) tidak berpengaruh secara tidak signifikan terhadap pengungkapan sustainability report, (2) leverage yang diproksikan dengan debt assets to ratio (DAR) berpengaruh negatif secara signifikan terhadap pengungkapan sustainability report, dan (3) likuiditas yang diproksikan dengan current ratio (CR) berpengaruh negatif secara signifikan terhadap pengungkapan sustainability report. Kata kunci : Return on Assets, Debt Assets to Ratio, Current Ratio, Sustainability Report

Item Type: Thesis (S1)
Call Number CD: FE/AK. 18 466
Call Number: SE/32/18/441
NIM/NIDN Creators: 43214110050
Uncontrolled Keywords: Return on Assets, Debt Assets to Ratio, Current Ratio, Sustainability Report
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 13 Dec 2018 02:52
Last Modified: 12 Jan 2024 06:34
URI: http://repository.mercubuana.ac.id/id/eprint/46045

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