PENGARUH KOMITE AUDIT, RETURN ON ASSET, DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Manufaktur subsektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2015-2017)

ARFIAH, SITI (2019) PENGARUH KOMITE AUDIT, RETURN ON ASSET, DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Manufaktur subsektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2015-2017). 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 81of the 27companies’ criteria sampling. Sampling technique in this research that used was purposive sampling method. The result of this research showed that (1) audit committee was negative influence onsustainability report disclosure; (2) return on assets (ROA) was not influence on sustainability report disclosure, and (3) firm size was positive influence on sustainability report disclosure. Keywords: Audit Committee, Return on Asset, Firm Size, Sustainability Report Penelitian ini bertujuan untuk menguji pengaruh komite audit, return on asset, dan ukuran perusahaan terhadap pengungkapan sustainability report (studi empiris pada perusahaan manufaktur subsektor Industri dasar dan kimia yang Terdaftar di BEI Tahun 2015-2017). Sampel dalam penelitian ini sebanyak 81 dari 27 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Hasil dari penelitian ini menunjukan bahwa (1) komite audit berpengaruh negatif terhadap pengungkapan sustainability report, (2) return on assets (ROA) tidak berpengaruh terhadap pengungkapan sustainability report, dan (3) ukuran perusahaan berpengaruh positif terhadap pengungkapan sustainability report Kata kunci: Komite Audit, Return on Assets, Ukuran Perusahaan, Sustainability Report

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 095
NIM: 43214110171
Uncontrolled Keywords: Komite Audit, Return on Assets, Ukuran Perusahaan, 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 > 657.4 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 > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 21 Oct 2019 02:06
Last Modified: 31 Oct 2019 08:05
URI: http://repository.mercubuana.ac.id/id/eprint/51532

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