Agustina, Erma Wahyu (2018) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, TIPE INDUSTRI, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT (Pada Perusahaan yang terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Fakultas Ekonomi UNISSULA.

Preview	Text 1. HALAMAN SAMPUL.pdf Baca Disini (176kB) | Preview Download (176kB)
Preview	Text 7. HALAMAN PERNYATAAN PERSETUJUAN PUBLIKASI KARYA ILMIAH.pdf Baca Disini (612kB) | Preview Download (612kB)
Preview	Text 8. ABSTRAK.pdf Baca Disini (267kB) | Preview Download (267kB)
Preview	Text 9. DAFTAR ISI.pdf Baca Disini (495kB) | Preview Download (495kB)
Preview	Text 13. BAB I PENDAHULUAN.pdf Baca Disini (1MB) | Preview Download (1MB)
	Text 14. BAB II TINJAUAN PUSTAKA.pdf Restricted to Registered users only Baca Disini (6MB) | Preview Download (6MB)
	Text 15. BAB III METODE PENELITIAN.pdf Restricted to Registered users only Baca Disini (3MB) | Preview Download (3MB)
	Text 16. BAB IV PEMBAHASAN.pdf Restricted to Registered users only Baca Disini (4MB) | Preview Download (4MB)
	Text 17. BAB V PENUTUP.pdf Restricted to Registered users only Baca Disini (162kB) | Preview Download (162kB)
Preview	Text 18. DAFTAR PUSTAKA.pdf Baca Disini (155kB) | Preview Download (155kB)

Abstract

This study aims to analyze the influence of profitability, liquidity, leverage, industry type, corporate size and corporate governance on the sustainability report publication (in non-financial companies listed on the Indonesia Stock Exchange). Dependent variable in this research is sustainability report publication measured by Sustainability Report Disclosure (SRD), independent variable in this research is profitability measured by Return on Equity (ROE), liquidity measured with current ratio, leverage as measured by debt to equity ratio (DER), industry type measured with high or low profile category, size is regulated with total asset logarithm, corporate governance as measured by the frequency meetings of members of the audit committee and of the board of directors.
The population in this study includes all non-financial companies listed in Indonesia Stock Exchange period 2013 – 2015 which publishes sustainability report. The method used to determine the sample research is purposive sampling method, so that obtained 51 sample companies from 17 companies listed on the Indonesia Stock Exchange. The analytical method used in this research is Best Linear Unbiased Estimation (BLUE).
The results of this study indicate that profitability (ROE) and firm size have positive and significant influence on sustainability report publication, liquidity (current ratio), audit committee and board of directors have negative and insignificant effect on sustainability report publication, leverage and industry type have negative and insignificant effect on publication sustainability report.
Keywords: Profitability (Return On Equity), Liquidity (Current Ratio), Leverage (Debt to Equity Ratio), Industry Type, Firm Size, Audit Committee, Board of Directors

Dosen Pembimbing:	UNSPECIFIED | UNSPECIFIED
Item Type:	Thesis (Undergraduate)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi Fakultas Ekonomi > Akuntansi
Depositing User:	Pustakawan 1 UNISSULA
Date Deposited:	05 Oct 2018 04:01
Last Modified:	05 Oct 2018 04:01
URI:	https://repository.unissula.ac.id/id/eprint/11078

Actions (login required)

View Item