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primary topic: http://digilib.unila.ac.id/id/eprint/1813

http://digilib.unila.ac.id/id/eprint/1813
type: Article
title: PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012)
abstract: Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik perusahaan (aktivitas, leverage, likuiditas, profitabilitas, dan ukuran perusahaan), dan praktik good corporate governance (ukuran komite audit, rasio anggota komisaris independen dan frekuensi rapat dewan komisaris) terhadap pengungkapan sustainability report. Penelitian ini menggunakan data sekunder, populasinya yaitu seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2008-2012. Perusahaan yang menjadi sampel dipilih berdasarkan metode purposive sampling dengan beberapa kriteria tertentu. Dan setelah data terkumpul maka dilakukan analisis data menggunakan analisis regresi logistik. Berdasarkan hasil analisis yang dilakukan menunjukkan bahwa variabel profitabilitas, ukuran perusahaan, rasio anggota komisaris independen dan frekuensi rapat dewan komisaris berpengaruh terhadap pengungkapan sustainability report. Sedangkan variabel aktivitas, leverage, likuiditas serta ukuran komite audit tidak berpengaruh terhadap pengungkapan sustainability report. Kata kunci: Aktivitas, leverage, likuiditas, profitabilitas, ukuran perusahaan, ukuran komite audit, rasio anggota komisaris independen, frekuensi rapat dewan komisaris dan sustainability report.
date: 2014-02-23
status: published
author list: authors
type: EPrint
type: OtherEPrint
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Fakultas Ekonomi
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Siska Anggraini
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http://digilib.unila.ac.id/id/document/116226
type: Document
label: PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012) (Other)
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http://digilib.unila.ac.id/id/document/116227
type: Document
label: PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012) (Other)
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http://digilib.unila.ac.id/id/document/116228
type: Document
label: PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012) (Other)
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http://digilib.unila.ac.id/id/document/116229
type: Document
label: PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012) (Other)
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http://digilib.unila.ac.id/1813/
title: HTML Summary of #1813 PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (SR) (Studi Empiris pada Perusahaan Pertambangan yang Listed di Bursa Efek Indonesia (BEI) periode 2008 – 2012)
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primary topic: http://digilib.unila.ac.id/id/eprint/1813

HB Economic Theory
type: Concept

HF5601 Accounting
type: Concept