PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT
| Main Author: | NOVICHA NATALIA, 1611031028 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2020
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/64285/2/ABSTRAK.pdf http://digilib.unila.ac.id/64285/1/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/64285/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/64285/ |
Daftar Isi:
- This study aims to determine the effect of profitability, leverage, firm size, audit committee, the board of directors and governance committee toward sustainability disclosure. This study also aims to determine the effect of sustainability disclosure toward market performance. The population of this study used the non-Financial Companies which is listed in Indonesia stock exchange started the year 2012-2018. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 172 observations. The analytical technique was multiple regressions. The results of this study show that audit committee has significant effect positively to the sustainability disclosure. Leverage, the board of directors and governance committee has significant effect negatively to the sustainability disclosure. However, profitability and firm size has not significant effect to the sustainability disclosure. Also sustainability disclosure has significant effect positively to the market performance. Keywords: firm characteristics, corporate governance, sustainability report, market performace. This study aims to determine the effect of profitability, leverage, firm size, audit committee, the board of directors and governance committee toward sustainability disclosure. This study also aims to determine the effect of sustainability disclosure toward market performance. The population of this study used the non-Financial Companies which is listed in Indonesia stock exchange started the year 2012-2018. Samples are selected based on purposive sampling method with the purpose to get sample according to research aim. Sample consists of 172 observations. The analytical technique was multiple regressions. The results of this study show that audit committee has significant effect positively to the sustainability disclosure. Leverage, the board of directors and governance committee has significant effect negatively to the sustainability disclosure. However, profitability and firm size has not significant effect to the sustainability disclosure. Also sustainability disclosure has significant effect positively to the market performance. Keywords: firm characteristics, corporate governance, sustainability report, market performace.