Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Dewan Komisaris, Komite Audit, dan Tipe Perusahaan terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Untuk Tahun 2

BASAUR, JEANE PRISCILLA CHRISTIANI (2021) Analisis Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Dewan Komisaris, Komite Audit, dan Tipe Perusahaan terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Untuk Tahun 2. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research aims to examine the influence of Firm Size, Leverage, Profitability, Board of Commissioners, Audit Committee, Type of Industry to Sustainability Report Disclosure (Empirical Study on Non-Financial Companies period 2016 – 2018). Sample are corporate nonfinancial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2016-2018 and obtained sample 36 of 12 companies that met the criteria. Sampling technique in this research is purposive sampling method. The result of this research showed that (1) Firm Size does not affect sustainability report disclosure, (2) Leverage has significant affect on sustainability report disclosure, (3) Profitability does not affect sustainability report disclosure, (4) Board of Commissioners does not affect sustainability report disclosure, (5) Audit Committee does not affect sustainability report disclosure, (6) Type of Industry does not affect sustainability report disclosure. Keywords : Firm Size, Leverage, Profitability, Board of Commissioners, Audit Committee, Type of Industry, Sustainability Report Penelitian ini bertujuan untuk menguji Ukuran Perusahaan, Leverage, Profitabilitas, Dewan Komisaris, Komite Audit, dan Tipe Perusahaan Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Non Keuangan periode 2016 – 2018. Sampel dalam penelitian ini sebanyak 36 dari 12 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Hasil penelitian ini menunjukan bahwa (1) Ukuran Perusahaan tidak berpengaruh terhadap pengungkapan sustainability report, (2) Leverage berpengaruh signifikan terhadap pengungkapan sustainability report, (3) Profitabilitas tidak berpengaruh terhadap pengungkapan sustainability report, (4) Dewan Komisaris tidak berpengaruh terhadap pengungkapan sustainability report, (5) Komite Audit tidak berpengaruh terhadap pengungkapan sustainability report, (6) Tipe Perusahaan tidak berpengaruh terhadap pengungkapan sustainability report. Kata kunci : Ukuran Perusahaan, Leverage, Profitabilitas, Dewan Komisaris, Komite Audit, dan Tipe Perusahaan, Sustainability Report

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