HANDAYANI, PUDI (2017) ANALISIS PENGARUH PROFITABILITAS (ROA), UKURAN PERUSAHAAN, GOVERNANCE COMITTEE, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar di BEI 2011-2015). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas (ROA), ukuran perusahaan (TA), governance comittee (GC), kepemilikan institusional (INST), dan komite audit (RKA) terhadap pengungkapan sustainability report (SR). Sampel penelitian yang digunakan adalah perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode tahun 2011-2015. Pengumpulan data penelitian menggunakan metode purposive sampling. Data yang diperoleh berjumlah 15 perusahaan dalam periode tahun 2011-2015. Penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian berdasarkan uji hipotesis menunjukkan bahwa komite audit (RKA) dan governance comittee (GC) tidak berpengaruh signifikan terhadap sustainability report (SR) dengan nilai signifikan sebagai berikut 0,149 dan 0,925, sedangkan profitabilitas (ROA), ukuran perusahaan (TA) dan kepemilikan institusional (INST) berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report (SR) dengan nilai signifikan masing-masing variabel 0,000. Kemudian berdasarkan uji koefisien determinasi menunjukkan bahwa besarnya adjusted R2 adalah 67,4% variasi sustainability report dapat dijelaskan dari kelima variabel independen RKA, KI, ROA, GC, UP. Sedangkan sisanya 32,6% dijelaskan oleh variabel lain diluar variabel penelitian.The purpose of this study is to determine the effect of profitability (ROA), firm size (TA), governance comittee (GC), institusional ownership (INST) and audit committee (RKA) on the disclosure of sustainability report (SR). The research sample used is manufacturing company of industry miscellaneous sector which listed in Indonesia Stock Exchange (IDX) period of year 2011-2015. Data collection research using purposive sampling method. The data obtained amounted to 15 companies in the period 2011-2015. This research uses multiple linier regression analysis. The results of this research base on the hypothesis test indicates that audit committee (RKA) and governance committee (GC) has no significant effect on the disclosure of sustainability report with significant value as follows 0,149 and 0,925, while the profitability (ROA), firm size (TA), and institusional ownership (INST) has a negative and significant impact on disclosure of sustainability report with significant value of each variable 0,000. Then based on the determination coefficient test shows that the magnitude of adjusted R2 is 67,4% variation of sustainability report can be explained from the five independent variables profitability (ROA), firm size (TA), governance comittee (GC), institusional ownership (INST) and audit committee (RKA). While the remaining 32,6% is explained by other variables outside the research variables.
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