PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTIK SUSTAINABILITY REPORTING DISCLOSURE (Studi Empiris pada Perusahaan Indonesia Sustainability Reporting Award 2011)
| Main Author: | MASRURO, NURUS SAHRIYAH |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14783/ |
Daftar Isi:
- Title: "The Influence of Company Characteristics to Practice Sustainability Reporting Disclosure (Empirical Study On Company of Indonesia Sustainability Reporting Award 2011". (Nurus Sahriyah Masruro, Drs. Setu Setyawan, MM., Dra. Endang Dwi Wahyuni M.Si., Ak.) The aims of this research is to description about the practice Sustainability Reporting Disclosure on Company of Indonesia Sustainability Reporting Award (ISRA) 2011 and to examined the influence of company characteristics to practice sustainability reporting disclosure. The method for determine the sample by using purposive sampling method, this research get sample as many as 30 companies. The data were processed using SPSS version 15 and hypothesis testing done by multiple linear regression analysis. The result of this research is with F statistic test that company characteristics with proxies by size, ratio of liquidity, ratio of profitability and size of the board commissioners is influenced the practice of sustainability reporting disclosure about 17,2%. Even though with t statistic test only size and ratio of liquidity is influenced to the practice of sustainability reporting disclosure with significant value about <0,1, the other variable (ratio of profitability and size of the board commissioners) is not influenced to sustainability reporting disclosure.