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Title: The Impact Of Profitability, Leverage And Size Of Board Commissioner Toward Sustainability Reporting Disclosure: Study Of Indonesian Companies That Participated Sustainability Reporting Award 2012 Until 2015
Advisors: M. Fadhlil Fernaldy
Yusro Rahma, SE., M.Si
Keywords: Sustainability Reporting;Profitability;Leverage;Size of Board Commissioners
Publisher: Jakarta: Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah
Abstract: The purpose of this research is to investigate the impacts of profitability, leverage and size of board commissioners to sustainability reporting disclosure. The research use a quantitative analysis approach and multiple regression as statistical method. It examines sustainability reporting that separated from annual report for companies that participated Indonesia sustainability report award 2012 until 2015. The independent variables Profitability measured by ROA, leverage measured by DAR and size of board commissioners measured by BOC , while the dependent variable sustainability report index measured by GRI index as guideline. Based on purposive sampling method and the category there are 16 companies selected as sample and researcher use 4 years data , so there are 64 sample units. The result of T-test show that only profitability that proxy by ROA that has impact to sustainability reporting disclosure while the others variable like DAR and BOC show no impact toward sustainability reporting disclosure.
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