PENGARUH KINERJA KEUANGAN, KEPEMILIKAN MANAJERIAL DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING
Abstract
This study aims to analyze the influence of financial performance, managerial ownership and industry type on sustainability reporting disclosure. The subject in this study was all company listed in Indonesia Stock Exchange period of 2013 until 2016 that publish annual report and sustainability report separately. In this study, sample of 161 companies were selected using purposive sampling. Analysis tool used in this study is multiple regression analysis.
Based on the analysis that have been the result are the profitability significantly influence sustainability reporting disclosure and leverage significantly influence sustainability reporting disclousure.