PENGARUH GOOD CORPORATE GOVERNANCE (GCG), SIZE, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Global Report Initiative G4 2013) (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2014)

RIZKY ZAKIYAH, 1211031083 (2016) PENGARUH GOOD CORPORATE GOVERNANCE (GCG), SIZE, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Global Report Initiative G4 2013) (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 – 2014). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Tujuan dari penelitian ini adalah untuk melihat pengaruh good corporate governance (ukuran komite audit dan frekuensi rapat dewan komisaris), ukuran perusahaan, dan kinerja keuangan (profitabilitas, leverage, dan likuiditas) terhadap pengungkapan sustainability report. Indeks yang digunakan sebagai acuan sustainability report pada penelitian ini berdasarkan Global Report Initiative (GRI) G4framework. Penelitian ini menggunakan data sekunder, populasinya yaitu seluruh perusahaan yeng terdaftar di Bursa Efek Indonesia pada tahun 2010-2014. Perusahaan yang menjadi sampel dipilih berdasarkan metode purposive samplingdengan beberapa kriteria tertentu.Setelah data terkumpul maka dilakukan analisis data menggunakan analisis regresi linear berganda dengan menggunakan Econometric Views 8 (Eviews8). Berdasarkan hasil analisis yang dilakukan menunjukkan bahwa variabel profitabilitas berpengaruh positif terhadap pengungkapan sustainability report. Sedangkan variabel ukuran komite audit, frekuensi rapat dewan komisaris, ukuran perusahaan, leverage dan likuiditas tidak berpengaruh terhadap pengungkapan sustainability report. Kata kunci: good corporate governance, size, kinerja keuangan, ukuran komte audit, frekuensi rapat dewan komisaris, ukuran perusahaan, profitablitas, leverage, likuiditas, sustainability report dan global report initiative (GRI) G4 THE EFFECT OF GOOD CORPORATE GOVERNANCE, SIZE AND FINANCIAL PERFORMANCE ON SUSTAINABLITY REPORT (Global Report Initiative G4 2013) (An Empirical Study On Company Listed in Indonesia Stock Exchange on 2010- 2014) This study aimed analyze the effect of good corporate governance (size of audit committee and the frequency meeting the board of commissioner), company size, and financial performance (profitability, leverage and liquidity) toward disclosure of sustainability report. The index for masure sustainability report is developed from the parameters of Global Report Initiative (GRI) G4 framework. This study used secondary data, the population of the entire companies listed in Indonesia Stock Exchange on 2010-2014. The company became the sample based on the purposive sampling method chosen with some specific criterias. After the data are collected and then carried out the data analysis using multiple linear regression method using Econometric views 8 (Eviews8) as an analytical tool. Based on the result of the analysis carried out show that variable profitability influence positive the disclosure of sustainability report. On the other hand, variabels size of audit committee, the frequency meeting the board of commissioner, company size,leverage and liquidity are not influence the disclosure of sustainability report. Key words: good corporate governance, company size, financial performance, size of audit committe, the frequency meeting the board of commissioner, profitability, leverage, liquidity, sustainability report, global report initiative (GRI) G4

Jenis Karya Akhir: Skripsi
Subyek: > HF Commerce > HF5601 Accounting
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi S1-Akuntansi
Pengguna Deposit: 8179493 . Digilib
Date Deposited: 13 May 2016 07:42
Terakhir diubah: 13 May 2016 07:42
URI: http://digilib.unila.ac.id/id/eprint/22247

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