PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia 2013-2016)
| ctrlnum |
52248 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><relation>http://repository.mercubuana.ac.id/52248/</relation><title>PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia 2013-2016)</title><creator>ARRIZAL, MUKHAROM</creator><subject>657 Accounting/Akuntansi</subject><subject>657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu</subject><subject>657.45 Auditing/Audit</subject><subject>657.452 Audit Reports/Laporan Audit</subject><subject>657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer</subject><subject>657.458 Internal Auditing/Audit Internal</subject><description>This research aims to examine the influence of Profitability, Leverage,
Company Size, Board Directors, and Audit Committee of Sustainability Report
Disclosure (Empirical Study on LQ45 company listed on Indonesia Stock Exchange
Period 2013-2016). The population in this research is the LQ45 company listed on
Indonesia Stock Exchange Period 2013-2016. The sample in this research many 56
of the 14 companies criteria sampling. Sampling technique in this research that
used was purposive samling method.
The result of this research showed that (1) profitabiity was not significant
influence of this research on sustainability report disclosure, (2) leverage was
significant influence on sustainability report disclosure, (3) companyy size was
significant influence on sustainability report disclosure, (4) amount board directors
meetings was not influence on sustainability report disclosure, (5) amount audit
committee meetings was not influence on sustainability report disclosure.
Keywords : Profitability, Leverage, Company Size, Board Directors, Audit
Committee, Sustainability Report

Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage,
Ukuran Perusahaan, Dewan Direksi, dan Komite Audit Terhadap Pengungkapan
Sustainability Report (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di
Bursa Efek Indonesia Periode 2013-2016). Populasi dalam penelitian ini adalah
perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-1016.
Sampel dalam penelitian ini sebanyak 56 dari 14 perusahaan yang memenuhi
kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah
metode purposive sampling.
Hasil penelitian ini menunjukan bahwa (1) profitabilitas tidak berpengaruh
signifikan terhadap pengungkapan sustanabilityreport, (2) leverage berpengaruh
signifikan terhadap pengungkapan sustainability report, (3) ukuran perusahaan
berpengaruh signifikan terhadap pengungkapan sustainabiliy report, (4) jumlah
rapat dewan direksi tidak berpengauh signifikan terhadap pengungkapan
sustainabiliy report, (5) jumlah rapat komite audit tidak berpengaruh signifikan
terhadap pengungkapan sustainabiliy report.
Kata Kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Dewan Direksi, Komite
Audit, Sustainability Report</description><date>2019-11-26</date><type>Thesis:Thesis</type><type>PeerReview:NonPeerReviewed</type><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/1/1.%20Hal%20Cover.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/2/2.%20Abstrak.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/3/3.%20Bab%201.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/4/4.%20Bab%202.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/5/5.%20Bab%203.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/6/6.%20Bab%204.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/7/7.%20Bab%205.pdf</identifier><type>Book:Book</type><language>ind</language><identifier>http://repository.mercubuana.ac.id/52248/8/8.%20Hal%20Daftar%20Pustaka%20dan%20Lampiran.pdf</identifier><identifier> ARRIZAL, MUKHAROM (2019) PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia 2013-2016). S1 thesis, Universitas Mercu Buana Jakarta. </identifier><recordID>52248</recordID></dc>
|
| language |
ind |
| format |
Thesis:Thesis Thesis PeerReview:NonPeerReviewed PeerReview Book:Book Book |
| author |
ARRIZAL, MUKHAROM |
| title |
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia 2013-2016) |
| publishDate |
2019 |
| topic |
657 Accounting Akuntansi 657.4 Specific Fields of Accounting Bidang Akuntansi Tertentu 657.45 Auditing Audit 657.452 Audit Reports Laporan Audit 657.453 Auditing of Computer-Processed Accounts Mengaudit Laporan yang Diproses Komputer 657.458 Internal Auditing Audit Internal |
| url |
http://repository.mercubuana.ac.id/52248/1/1.%20Hal%20Cover.pdf http://repository.mercubuana.ac.id/52248/2/2.%20Abstrak.pdf http://repository.mercubuana.ac.id/52248/3/3.%20Bab%201.pdf http://repository.mercubuana.ac.id/52248/4/4.%20Bab%202.pdf http://repository.mercubuana.ac.id/52248/5/5.%20Bab%203.pdf http://repository.mercubuana.ac.id/52248/6/6.%20Bab%204.pdf http://repository.mercubuana.ac.id/52248/7/7.%20Bab%205.pdf http://repository.mercubuana.ac.id/52248/8/8.%20Hal%20Daftar%20Pustaka%20dan%20Lampiran.pdf http://repository.mercubuana.ac.id/52248/ |
| contents |
This research aims to examine the influence of Profitability, Leverage,
Company Size, Board Directors, and Audit Committee of Sustainability Report
Disclosure (Empirical Study on LQ45 company listed on Indonesia Stock Exchange
Period 2013-2016). The population in this research is the LQ45 company listed on
Indonesia Stock Exchange Period 2013-2016. The sample in this research many 56
of the 14 companies criteria sampling. Sampling technique in this research that
used was purposive samling method.
The result of this research showed that (1) profitabiity was not significant
influence of this research on sustainability report disclosure, (2) leverage was
significant influence on sustainability report disclosure, (3) companyy size was
significant influence on sustainability report disclosure, (4) amount board directors
meetings was not influence on sustainability report disclosure, (5) amount audit
committee meetings was not influence on sustainability report disclosure.
Keywords : Profitability, Leverage, Company Size, Board Directors, Audit
Committee, Sustainability Report
Penelitian ini bertujuan untuk menguji pengaruh Profitabilitas, Leverage,
Ukuran Perusahaan, Dewan Direksi, dan Komite Audit Terhadap Pengungkapan
Sustainability Report (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di
Bursa Efek Indonesia Periode 2013-2016). Populasi dalam penelitian ini adalah
perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-1016.
Sampel dalam penelitian ini sebanyak 56 dari 14 perusahaan yang memenuhi
kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah
metode purposive sampling.
Hasil penelitian ini menunjukan bahwa (1) profitabilitas tidak berpengaruh
signifikan terhadap pengungkapan sustanabilityreport, (2) leverage berpengaruh
signifikan terhadap pengungkapan sustainability report, (3) ukuran perusahaan
berpengaruh signifikan terhadap pengungkapan sustainabiliy report, (4) jumlah
rapat dewan direksi tidak berpengauh signifikan terhadap pengungkapan
sustainabiliy report, (5) jumlah rapat komite audit tidak berpengaruh signifikan
terhadap pengungkapan sustainabiliy report.
Kata Kunci : Profitabilitas, Leverage, Ukuran Perusahaan, Dewan Direksi, Komite
Audit, Sustainability Report |
| id |
IOS5909.52248 |
| institution |
Universitas Mercu Buana |
| institution_id |
134 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Mercu Buana |
| library_id |
542 |
| collection |
Repository Universitas Mercu Buana |
| repository_id |
5909 |
| subject_area |
Econmics/Ilmu Ekonomi Communication/Komunikasi Engineering/Ilmu Teknik Measurement/Teknik Desain, Pengujian, Pengukuran, Kualitas, Perawatan, Pemeliharaan, Perbaikan |
| city |
Jakarta Barat |
| province |
DKI JAKARTA |
| shared_to_ipusnas_str |
1 |
| repoId |
IOS5909 |
| first_indexed |
2019-12-16T05:36:37Z |
| last_indexed |
2019-12-16T05:36:37Z |
| recordtype |
dc |
| _version_ |
1674510876464381952 |
| score |
17.538404 |