Implikasi Karakteristik Perusahaan dan Good Corporate Governance terhadap Pengungkapan Sustainability Report

  • Mariya Safitri Universitas Semarang
  • Saifudin Saifudin Universitas Semarang
Keywords: Sustainability Report, Profitability, Liquidity, Leverage, Company Activity, The Size of The Company, The Audit Committee, The Board of Commissioners, Governance Committee

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, jumlah rapat komite audit, jumlah anggota dewan komisaris, dan governance committee terhadap pengungkapan sustainability report pada perusahaan LQ45 yang terdaftar di BEI periode 2014-2016. Jumlah perusahaan yang menjadi sampel dalam penelitian ini sebanyak 29 perusahaan. Penelitian ini bedasarkan metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi logistic dengan menggunakan program SPSS 22.0. Hasil penelitian menunjukan bahwa jumlah rapat komite audit dan governance committee berpengaruh signifikan terhadap pengungkapan sustainability report. Sedangkan profitabilitas, likuiditas, leverage, aktivitas perusahaan, ukuran perusahaan, dan dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sustainability report.

Published
2019-12-18
How to Cite
Safitri, M., & Saifudin, S. (2019). Implikasi Karakteristik Perusahaan dan Good Corporate Governance terhadap Pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi (JBE), 4(1), 13-25. Retrieved from https://itbsemarang.ac.id/sijies/index.php/jbe33/article/view/67
Issue
Vol. 4 No. 1 (2019): Jurnal Bingkai Ekonomi (JBE)
Section
Articles

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