FATHONIA, NOVI RAIDATUL (2018) ANALISA PENGARUH KINERJA EKONOMI DAN UKURAN PERUSAHAAN TERHADAP PELAPORAN BERKELANJUTAN (SUSTAINABILITY REPORTING ) (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2014-2016). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this research is to know the effect of debt to asset ratio (DAR), gross profit margin (GPM), and firm size (size) to Sustainability Reporting at mining companies listed on BEI simultaneously and partially. In the research method used is empirical using secondary data taken from the Indonesia Stock Exchange in the form of annual financial statements listing 2014-2016. Testing data is done by using statistical analysis that is multiple regression analysis, coefficient determination test F and t test. The technique of collecting samples with purposive sampling obtained from 26 company samples with 78 observations. The results of this analysis revealed that the analysis of Gross Profit Margin (GPM) variables significantly influenced Sustainability Reporting with negative direction, while the debt to asset ratio (DAR) and firm size did not significantly affect the sustainability reporting. Keywords : Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), Company Size (Size), Sustainable Reporting (Sustainability Reporting) Tujuan penelitian ini adalah untuk mengetahui pengaruh debt to asset ratio(DAR),gross profit margin(GPM),danukuran perusahaan(size)terhadap laporan berkelanjutan(Sustainability Reporting) pada perusahaan pertambangan yang terdaftar di BEI secara simultan dan parsial. Pada metode penelitian yang digunakan adalah empiris yang menggunakan data sekunder yang diambil dari Bursa Efek Indonesia berupa laporan keuangan tahunan yang listing tahun 2014-2016. Pengujian data dilakukan dengan menggunakan analisa statistik yaitu analisa regresi berganda, koefisien determinasi uji F dan uji t. Teknik pengumpulan sampel dengan purposive samplingyang didapatkan dari 26 sampel perusahaan dengan 78 observasi.Hasil analisis ini mengungkapkan bahwa analisa variabel Gross Profit Margin (GPM)berpengaruh signifikan terhadap Pelaporan Berkelanjutan (Sustainability Reporting)dengan arah yang negatif, sedangkanvariabeldebt to asset ratio (DAR)danukuranperusahaan(size)tidakberpengaruhsignifikanterhadappelaporanberke lanjutansustainability reporting. Kata kunci : Debt to Asset Ratio(DAR),Gross Profit Margin (GPM),Ukuran Perusahaan (Size),Pelaporan Berkelanjutan (Sustainability Reporting)
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