PENGUNGKAPAN SUSTAINABILITY REPORT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Authors

  • Ardiani Ika Sulistyawati
  • Aprilia Qadriatin

DOI:

https://doi.org/10.26623/slsi.v16i4.1665

Abstract

ABSTRAK
Penelitian ini dilatar belakangi oleh terjadinya sebuah fenomena dimana pengungkapan
Sustainability Report yang masih kurang. Tujuan penelitian ini adalah menganalisis peran dewan
komisaris, komite audit, ROA, leverage, ukuran perusahaan terhadap pengungkapan Sustainability
Report. Metode pengambilan sampel menggunakan teknik purposive sampling.Sampel sebanyak 39
perusahaan pada periode penelitian 2010 sampai 2014 dan diperoleh 195 data yang diolah.
Penelitian ini menggunakan alat analisis regresi logistick. Hasil penelitian diperoleh bahwa Dewan
Komisaris, Komite Audit, ROA dan leverage tidak berpengaruh terhadap Sustainability Report.
Sedangkan ukuran perusahaan berpengaruh terhadap Sustainability Report. Koefisien determinasi
Nagelkerke sebesar 0,083 yang berarti variabel dewan komisaris, komite audit, ROA, leverage,dan
ukuran perusahaan berpengaruh 8,3% terhadap Sustainability Report, dan sisanya di pengaruhi
faktor faktor lainnya.

Kata kunci: dewan komisaris, komite audit, ROA, leverage, ukuran perusahaan dan Sustainability
Report

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Published

2019-10-25

Issue

Vol. 16 No. 4 (2018): SOLUSI

Section

Articles

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