PENGARUH UKURAN DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia dan mengikuti Asia Sustainability Reporting Rating selama periode 2013 - 2017)

SINURAT, NARUMIRIS (2021) PENGARUH UKURAN DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia dan mengikuti Asia Sustainability Reporting Rating selama periode 2013 - 2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

The Goal of this research is to examine the influence of Board of Commissioners size, Leverage, and Profitabilities, on Sustainability Report Disclosure (Empirical Study on member of Bursa Efek Indonesia and participant of Asia Sustainability Reporting Rating (2013 - 2017). This research consists of 9 companies which disclose sutainability reporting and fit for the research criteria, in total there are 45 samples. This study used purposive sampling method, the research used double regression method and spss as a research tool. The result of the research showed that (1) Board of Commissioners size have no influence on sustainability report disclosure, (2) Profitability (ROA) have influence on sustainability report disclosure, (3) Leverage (DER) have no influence on sustainability report disclosure. Key word: Board of Commissioners size, Return on Assets, Debt Equity Ratio, Sustainability Report Disclosure Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Ukuran Dewan Komisaris, Leverage, dan Profitabilitas Terhadap Sustainability Report Disclosure (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia dan mengikuti Asia Sustainability Reporting Rating selama periode 2013 - 2017). Sampel dalam penelitian ini sebanyak 45 dari 9 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling, metode penelitian yang digunakan adalah metode regresi berganda, menggunakan alat olah spss. Hasil penelitian ini menunjukan bahwa (1) Ukuran Dewan Komisaris tidak berpengaruh terhadap sustainability report disclosure, (2) Profitabilitas (ROA) berpengaruh terhadap sustainability report disclosure, (3) Leverage (DER) tidak berpengaruh terhadap sustainability report disclosure. Kata kunci: Ukuran Dewan Komisaris, Return on Assets, Debt Equity Ratio, Sustainability Report Disclosure

Item Type: Thesis (S1-Sarjana)
NIM: 43213110248
Uncontrolled Keywords: Ukuran Dewan Komisaris, Return on Assets, Debt Equity Ratio, Sustainability Report Disclosure
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
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: 05 Jan 2021 07:04
Last Modified: 05 Jan 2021 07:04
URI: http://repository.mercubuana.ac.id/id/eprint/58885

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