PENGARUH KINERJA KEUANGAN, KARAKTERISTIK PERUSAHAAN DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan yang Menerbitkan Sustainability Report Tahun 2016)
| Main Author: | Novianti, Rahayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39735/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/39735/2/BAB%201.pdf http://eprints.umm.ac.id/39735/3/BAB%202.pdf http://eprints.umm.ac.id/39735/4/BAB%203.pdf http://eprints.umm.ac.id/39735/5/BAB%204.pdf http://eprints.umm.ac.id/39735/6/BAB%205.pdf http://eprints.umm.ac.id/39735/7/LAMPIRAN.pdf http://eprints.umm.ac.id/39735/ |
Daftar Isi:
- The purpose of this research is to examine the influence of financial performances, company charateristics and Good Corporate Governance mechanism to the disclosure of sustainability report . The variable dependent is disclousure sustainability report and the independent variables are financial perfomances which are proxied by profitability, liquidity and leverage, firm characteristics are proxied by firm size and firm age, and Good Corporate Governance mechanisms are proxied by board of director, board commisioners, audit committee, independent commisioners and managerial ownership. The population is all companies which published sustainability report in 2016 period. The samples are 18 companies based on purposive sampling. The analysis methode in this research is Structural Equation Modelling (SEM) by using Warp PLS 6.0. The result of this research shows that financial perfomances and Good Corporate Governance mechanism have significant positive effect to the disclosure of sustainability report (SR) while characteristics firm has no significant effect to the disclosure of sustainability report. The result of the test in this research proves that 31% of the dependent variable can be explaned by the indpendent variables and the remaining by 69% is influenced by other variables beyond the indpendent variables.