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Title: Pengaruh Corporate Governance Dan Karakteristik Perusahaan Terhadap Pengungkapan Sustainability Report: Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014
Advisors: Yessi Fitri, SE., M.Si., Ak., CA
Keywords: Sustainability Report;Profitability;Liquidity;Leverage;The size of the Company;the Audit Committee;the Board of Directors;Governance Committee
Issue Date: 24-Jun-2016
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis UIN Syarif Hidayatullah Jakarta
Abstract: This study aims to find empirical evidence about the effect of profitability, liquidity, leverage, company size, the number of audit committee meetings, the number of meetings of the board of directors and governance committee on the disclosure of the company's sustainability report LQ45 listed on the Stock Exchange 2012-2014. The number of companies sampled in this study as many as 25 companies. This study is based on a purposive sampling method. Testing the hypothesis in this study using logistic regression analysis using SPSS 20.0. The results showed that the leverage, the number of audit committee meetings, the number of board meetings and committee governance significantly influence sustainability disclosure report. Meanwhile, profitability, liquidity, and the size of the company does not significantly influence sustainability disclosure report.
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