Pengaruh Karakteristik Perusahaan Dan Governance Committee Terhadap Tingkat Pengungkapan Sustainability Reporting

Darwis Said, Asriani Junaid, Husein Afiat

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Abstrak

Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan (profitabilitas, leverage, ukuran perusahaan) dan governance committee terhadap tingkat pengungkapan sustainability reporting. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode analisis yang digunakan adalah analisis linier berganda dengan bantuan software SPSS versi 23. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2016. Sedangkan sampel penelitian ini ditentukan dengan menggunakan metode purposive sampling sehingga diperoleh 26 perusahaan sampel dengan pengamatan selama 4 tahun. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi 5% maka hasil penelitian ini menyimpulkan: (1) Profitabilitas tidak berpengaruh signifikan terhadap pengungkapan sustainability reporting dengan nilai signifikansi 0,426 > 0,05 (2) Leverage berpengaruh signifikan terhadap tingkat pengungkapan sustainability reporting dengan nilai signifikansi 0,043 < 0,05 (3) Ukuran perusahaan tidak berpengaruh signifikan terhadap pengungkapan sustainability reporting dengan nilai signifikansi 0,462 > 0,05 (4) Governance committee berpengaruh signifikan terhadap pengungkapan sustainability reporting dengan nilai signifikansi 0,026 < 0,05.

 

Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Governance Committee, Sustainability Reporting.


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Referensi


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DOI: https://doi.org/10.37531/yum.v2i3.2440

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