PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT
The purpose of this study is to examine the influence of company characteristics for Sustainability Report Disclosure. Total population of this research are 45 companies that makes Sustainability Reporting and listed on Indonesia Stock Exchange in 2012 to 2015. Sample this research selected by purpo...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Published: |
2017-06-19.
|
| Subjects: | |
| Online Access: | Link Metadata |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The purpose of this study is to examine the influence of company characteristics for Sustainability Report Disclosure. Total population of this research are 45 companies that makes Sustainability Reporting and listed on Indonesia Stock Exchange in 2012 to 2015. Sample this research selected by purposive sampling method this obtained 23 companies with 3 years observation period. This analysis technique used in this research is multiple linear regression and hypothesis testing using classic assumption test, the t-statistic and F-statistic with a significance level of 5%. This result of this study indicate that Adjusted R Square of 0,234 or 23,4% which mean the ability of independent variables are profitability, size, leverage and activity by 23,4% in explaining the dependent variables is sustainability report disclosure. Profitability has no significance effect on sustainability report disclosure with a significance level of 0,102 is bigger than the specified level. Company Size has a significance negative effect on sustainability report disclosure with a significance level of 0,004 is smaller than the specified level. Leverage has no significance effect on sustainability report disclosure with significance level of 0,079 is bigger than the specified level. Activity has significance negative effect on sustainability report disclosure with a significance level of 0,001 is smaller than the specified level. |
|---|---|
| Item Description: | http://repository.upnvj.ac.id/18464/1/ABSTRAK.pdf http://repository.upnvj.ac.id/18464/2/AWAL.pdf http://repository.upnvj.ac.id/18464/3/BAB%20I.pdf http://repository.upnvj.ac.id/18464/4/BAB%20II.pdf http://repository.upnvj.ac.id/18464/5/BAB%20III.pdf http://repository.upnvj.ac.id/18464/6/BAB%20IV.pdf http://repository.upnvj.ac.id/18464/7/BAB%20V.pdf http://repository.upnvj.ac.id/18464/8/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/18464/9/RIWAYAT%20HIDUP.pdf http://repository.upnvj.ac.id/18464/10/LAMPIRAN.pdf http://repository.upnvj.ac.id/18464/11/JURNAL.pdf |