| dc.contributor.advisor | ARUM INDRASARI | |
| dc.contributor.author | WIDYASTUTI, LINDA | |
| dc.date.accessioned | 2017-01-10T08:50:49Z | |
| dc.date.available | 2017-01-10T08:50:49Z | |
| dc.date.issued | 2016-12-16 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/8030 | |
| dc.description | Pengungkapan laporan keberlanjutan yang ada di Indonesia meningkat setiap tahunnya. Jumlah perusahaan yang mengungkapkan laporan sustainability report mendapat banyak manfaat terutama peningkatan pandangan seberapa baikah suatu perusahaan oleh para pemegang kepentingan (stakeholder). Penulisan ini dilakukan untuk menguji adakah pengaruh profitabilitas, leverage, ukuran perusahaan, dewan komisaris independen, dan kepemilikan saham manajerial terhadap pengungkapan sustainability report.
Populasi penelitian ini adalah perusahaan yang telah terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 – 2015 dengan pemilihan sampel perusahaan yang mengungkapkan sustainability report atau laporan keberlanjutan dan ikut serta dalam ajang Indonesia Sustainability Award (ISRA) secara bertutur-turut. Pengambilan sampel pada seluruh perusahaan kecuali non keuangan, banking, insurance, securities dikarenakan perbedaan pada laporan keuangan dengan sector lain. Pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel perusahaan yang mengungkapkan sustainability report secara berturut-turut sebanyak 15 perusahaan.
Hasil penelitian ini menjelaskan bahwa hanya kepemilikan saham manajerial dapat mempengaruhi pengungkapan sustainability report. | en_US |
| dc.description.abstract | Disclosure of sustainability reports in Indonesia is increasing every year. The number of companies that disclose the report sustainability report gets a lot of benefits, especially the increase in view of how that good of a company by shareholders (stakeholders). The writing is done to test there any influence of profitability, leverage, company size, independent board, managerial and ownership on the disclosure of sustainability report. The population of this research are companies that have listed on the Indonesia Stock Exchange (BEI) in the year 2013-2015 with a sample selection of companies that disclose sustainability report or a sustainability report and participated in the Indonesia Sustainability Award (ISRA) is spoken succession. Sampling on the entire company except non-financial, banking, insurance, securities due to differences in the financial statements with other sectors. Sampling using purposive sampling method. Total sample of companies that disclose sustainability report in a row as many as 15 companies. The results of this study explains that only managerial ownership can influence sustainability disclosure report. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | Sustainability Report, Profitability, Leverage, Company Size, Dewsn Independent Commissioner, Managerial Stock Ownership. Disclosure of sustainability reports in Indonesia is increasing every year. The number of companies that disclose the report sustainability report gets a lot of benefits, especially the increase in view of how that good of a company by shareholders (stakeholders). The writing is done to test there any influence of profitability, leverage, company size, independent board, managerial and ownership on the disclosure of sustainability report. The population of this research are companies that have listed on the Indonesia Stock Exchange (BEI) in the year 2013-2015 with a sample selection of companies that disclose sustainability report or a sustainability report and participated in the Indonesia Sustainability Award (ISRA) is spoken succession. Sampling on the entire company except non-financial, banking, insurance, securities due to differences in the financial statements with other sectors. Sampling using purposive sampling method. Total sample of companies that disclose sustainability report in a row as many as 15 companies. The results of this study explains that only managerial ownership can influence sustainability disclosure report. | en_US |
| dc.title | PENGARUH GOOD CORPORATE GOVERNANCE, KINERJA FINANCIAL, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) | en_US |
| dc.type | Thesis
SKR
531 | en_US |
