TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints22247
UR  - http://digilib.unila.ac.id/22247/
A1  - RIZKY ZAKIYAH, 1211031083
Y1  - 2016/04/29/
N2  - 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
PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - 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)
AV  - restricted
ER  -