dc.contributor.advisor | RAHMAWATI,EVI | |
dc.contributor.author | LUTHFIANA, MUSFIANTI | |
dc.date.accessioned | 2018-01-16T05:52:45Z | |
dc.date.available | 2018-01-16T05:52:45Z | |
dc.date.issued | 2017-12-22 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/16852 | |
dc.description | Penelitian ini bertujuan untuk menguji pengaruh rapat dewan direksi, rapat
komite audt, ukuran dewan komisaris, proporsi dewan komisaris independen,
profitabilitas, likuiditas, leverage, ukuran, umur, terhadap pengungkapan
sustainability report dan dampaknya pada reaksi pasar. Populasi penelitian ini
adalah perusahaan yang terdaftar di BEI (Bursa Efek Indonesia) pada tahun 2013-
2016. Pemilihan sampel penelitian ini menggunakan metode purposive sampling.
Berdasarkan metode purposive sampling, jumlah sampel perusahaan yang
mengungkapkan sustainability report adalah 32 perusahaan. Alat analisis untuk
menguji hipotesis yaitu analisis regresi dengan menggunakan program SPSS 16.0.
Hasil penelitian ini menunjukkan bahwa rapat komite audit, profitabilitas,
umur perusahaan, berpengaruh positif terhadap pengungkapan sustainability
report. Sedangkan variabel rapat dewan direksi, ukuran dewan komisaris, proporsi
dewan komisaris independen, likuiditas, leverage, ukuran dan dampak
sustainability report pada abnormal return tidak terdapat pengaruh yang
signifikan. | en_US |
dc.description.abstract | This study to examine the effect of board meetings, audit committee
meetings, board size, proportion of independent board of commissioners,
profitability, liquidity, leverage, size, age, disclosure of sustainability reports and
their impact on market reaction. The population of this study is a company listed
on the IDX (Indonesia Stock Exchange) in 2013-2016. Selection of this research
sample using purposive sampling method. Pursuant to purposive sampling
method, amount of sample of company expressing sustainability report is 32
company. Analytical tool to test the hypothesis of regression analysis using SPSS
16.0program.
The results of this study indicate that audit committee meetings,
profitability, age of the company, positively affect the disclosure of sustainability
report. While the board of directors meeting variables, board size, proportion of
independent board of commissioners, liquidity, leverage, size and impact of
sustainability report on abnormal return no significant effect. | en_US |
dc.publisher | FE UMY | en_US |
dc.subject | Board of Directors Meeting, Audit Committee Meetings, Board of Commissioners Size, Proportion of Independent Board of Commissioners, Profitability, Liquidity, Leverage, Size, Age, Abnormal Return, Sustainability Report. Rapat Dewan Direksi, Rapat Komite Audt, Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Profitabilitas, Likuiditas, Leverage, Ukuran, Umur, Abnormal Return, Sustainability Report. | en_US |
dc.title | PENGARUHMEKANISME CORPORATEGOVERNANCE, KINERJA KEUANGAN,KARAKTERISTIK PERUSAHAANTERHADAP SUSTAINABILITY REPORTINGDAN DAMPAKNYA PADA REAKSI PASAR | en_US |
dc.title.alternative | ( BADAN USAHA SEKTOR PERTAMBANGAN DAN INFRASTRUKTUR SUBSEKTORENERGI YANG TERDAFTAR DI BEI PERIODE 2013-2016) | en_US |
dc.type | Thesis
SKR
F E
875 | en_US |