NATALIA, DHEA (2021) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Pada Perusahaan Non Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Sustainability Report is a report to present a report on corporate responsibility on social, economic and environmental aspects. The Sustainability Report is considered important for the long-term success, survival and growth of the organization. most companies only care about the interests of shareholders who have contributed directly to the company itself so that other parties do not get special attention, which results in companies often paying attention to the environmental and social impacts of the company's economic activities or actions. The achievement of the sustainability report is expected to be one of the efforts made by the company in disclosing more transparent information. This study was conducted to determine the effect of firm size, profitability and leverage on the disclosure of sustainability reports. The object of this research is Non-Banking Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period. This study uses secondary data in the form of financial statements. The sampling technique in this study used the purposive sampling technique with a research sample of 35 non-banking sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The research method used is the panel linear regression method using the Econometric Views 10 program. The results of this study indicate that the Firm Size variable has a positive and insignificant effect on the Sustainability Report, Profitability has a negative and significant effect on the Sustainability Report, while Leverage has a positive and significant effect on Sustainability. Report. Keywords: Sustainability Report, Company Size, Profitability and Leverage Sustainability Report adalah laporan untuk menyajikan laporan tanggung jawab perusahaan pada aspek sosial, ekonomi dan lingkungan. Sustainability Report dinilai penting untuk keberhasilan jangka panjang, keberlangsungan hidup dan pertumbuhan organisasi. Sebagian besar perusahaan hanya mementingkan kepentingan pemegang saham yang telah memberikan kontribusi langsung kepada perusahaan itu sendiri sehingga pihak lain belum mendapatkan perhatian khusus yang mengakibatkan perusahaan seringkali mengabaikan masalah dampak lingkungan dan sosial dari kegiatan atau tindakan ekonomi perusahaan. Melalui pengungkapan sustainability report diharapkan menjadi salah satu upaya yang dilakukan perusahaan dalam mengungkapakan informasi yang lebih transparan. Penelitian ini dilakukan untuk mengetahui Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Sustainability Report. Objek penelitian ini adalah Perusahaan Non Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan keuangan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik Purposive Sampling dengan sampel penelitian sebanyak 35 perusahaan sektor Non Perbankan yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Metode Penelitian yang digunakan adalah metode Regresi Data Panel dengan menggunakan Program Econometric Views 10. Hasil Penelitian ini menunjukan bahwa variabel Ukuran Perusahaan berpengaruh Positif dan tidak signifikan terhadap sustainability Report, Profitabilitas berpengaruh negatif dan signifikan terhadap sustainability Report, sedangkan Leverage berpengaruh Positif dan signifikan terhadap sustainability Report. Kata Kunci: Sustainability Report , Ukuran Perusahaan, Profitabilitas dan Leverage
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43217110018 |
| Uncontrolled Keywords: | Sustainability Report , Ukuran Perusahaan, Profitabilitas dan Leverage |
| Subjects: | 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis 800 Literatures/Kesusastraan > 800. Literatures/Kesusastraan > 801 Philosophy and Theory of Literatures/Filsafat dan Teori Kesusastraan > 801.3 Value, Influence, Effect/Nilai, Pengaruh, Efek |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | CALVIN PRASETYO |
| Date Deposited: | 17 Jul 2023 06:37 |
| Last Modified: | 17 Jul 2023 06:37 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/79307 |
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