PENGARUH PROFITABILITAS DAN PEMBAYARAN DEVIDEN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018)

SILVIA, NIA (2020) PENGARUH PROFITABILITAS DAN PEMBAYARAN DEVIDEN TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). S1 thesis, Universitas Mercu Buana Bekasi.

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Abstract

ABSTRACT Sustainability report is a form of corporate social responsibility report on the surrounding environment. The sustainability report disclosure is more reporting on the company's efforts to ensure the company's sustainability in a sustainable manner. Profitability and dividend payments to find out how the company's financial performance and be considered in the sustainability report disclosure. This study aims to examine the effect of financial performance, namely profitability and dividend payments on sustainability report disclosure. The research population is manufacturing companies listed on the Indonesia Stock Exchange which disclose sustainability report disclosure. The research sample was 23 companies with 5 years of observation. The research sample method is determined by the purposive sampling method. Data comes from annual reports and company sustainability reports that are accessed from the company's website. The analysis technique used is multiple linear regression analysis. This suggests that profitability (roa) has a positive connection to diffusion. Dividend payment has found a way to develop Sustainability Report. This shows that dividends of payments for dividends have a positive connection to dependent estimates of Sustainability Report. Keyword : Sustainability Report Disclosure, Profitability, Deviden Payout Ratio ABSTRAK Sustainability report adalah bentuk laporan pertanggungjawaban sosial perusahaan terhadap lingkungan sekitarnya. Pengungkapan sustainability report lebih melaporkan usaha perusahaan untuk memastikan keberlanjutan perusahaan secara keberlanjutan. Profitabilitas dan pembayaran deviden untuk mengetahui bagaimana kinerja keuangan perusahaan dan dijadikan pertimbangan dalam pengungkapan sustainability report. Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yaitu profitabilitas dan pembayaran deviden terhadap sustainability report disclosure. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa efek Indonesia yang mengungkapkan sustainability report disclosure. Sampel penelitiam ada 23 perusahaan dengan 5 tahun pengamatan. Metode sampel penelitian ditentukan dengan metode purposive sampling. Data berasal dari laporan tahunan dan laporan keberlanjutan perusahaan yang diakses dari website perusahaan. Teknik analisis yang digunakann adalah analisis regresi linear berganda. Hal ini menunjukkan bahwa profitabilitas (ROA) memiliki hubungan positif terhadap pengungkapan Sustainability Report. Pembayaran deviden berpengaruh terhadap pengungkapan Sustainability Report. Hal ini menunjukkan bahwa variabel pembayaran deviden (DPR) memiliki hubungan positif terhadap variabel dependen pengungkapan Sustainability Report. Kata Kunci: Sustianbility Report Disclosure, Profitailitas, Pembayaran Deviden

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