PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG LISTING DI BEI (Studi Empiris pada Sektor Industri Barang Konsumsi yang Listing di BEI tahun 2017 )
| Main Author: | Erisa, Lirahayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/50011/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/50011/2/BAB%20I.pdf http://eprints.umm.ac.id/50011/3/BAB%20II.pdf http://eprints.umm.ac.id/50011/4/BAB%20III.pdf http://eprints.umm.ac.id/50011/5/BAB%20IV.pdf http://eprints.umm.ac.id/50011/6/BAB%20V.pdf http://eprints.umm.ac.id/50011/ |
Daftar Isi:
- The purpose of this reseacrh is to examine the influence of financial performance, and firm size to the disclosure of sustainability report. The dependent variable is disclosure of sustainability report and the independent variable are financial performance uses indicators by profitability, leverage, and liquidity and firm size uses indicator total assets. The samples are 37 consumer goods industry sector listed on Indonesia Stock Exchange. The analysis methode is Stuctural Equation Modelling (SEM) by using WarpPLS 6.0. The result of this research shows that there are negative influence between financial performance and firm size to the disclosure of sustainability report have positive influence to the disclosure of sustainability report. The result of the test in this reseacrh proves that 20% of the dependent variable can be explained by the independent variables and the remaining by 80% is influenced by other variables beyond the independent variables.