?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+CORPORATE+GOVERNANCE+TERHADAP+PRAKTIK+PENGUNGKAPAN+LAPORAN+KEBERLANJUTAN&rft.creator=Nurul+Adiati%2C+1011031071&rft.subject=Karya+Karya+Umum+%3D+000&rft.description=Abstrak+Bahasa+Indonesia%0D%0A%0D%0ATujuan+dari+penelitian+ini+adalah+untuk+melihat+ada+atau+tidaknya+pengaruh+corporate+governance+terhadap+praktik+pengungkapan+laporan+keberlanjutan+pada+perusaan+publik+di+Indonesia.+Penelitian+ini+melihat+praktik+pengungkapan+laporan+keberlanjutan+menggunakan+Sustainability+Disclosure+Index+(SDI)+sebagai+variabel+dependen.+Indeks+yang+digunakan+sebagai+acuan+berdasarkan+Global+Reporting+Initiative+(GRI)+G3+framework.+Variabel+independen+dalam+penelitian+ini+adalah+corporate+governance+yang+diproyeksikan+dengan+struktur+komisaris+independen%2C+struktur+kepemilikan+saham+mayoritas%2C+ukuran+komite+audit%2C+dan+struktur+kepemilikan+saham+asing.+Selain+itu%2C+penulis+juga+menggunakan+variabel+kontrol+berupa+profitabilitas%2C+leverage%2C+dan+keberadaan+kegiatan+internasional.+Sampel+yang+dipilih+dalam+penelitian+ini+berjumlah+17+perusahaan+untuk+tahun+pengamatan+2010-2012%2C+sehingga+total+sampel+yang+diamati+berjumlah+51.+Data+yang+ada+dianalisis+menggunakan+Statistical+Package+for+Social+Science+(SPSS)+dengan+metode+analisis+regresi+linier+berganda.%0D%0A%0D%0AHasil+penelitian+menunjukkan+bahwa+ditemukan+pengaruh+positif+antara+keberadaan+kegiatan+internasional+terhadap+pengungkapan+laporan+keberlanjutan.+Berbeda+dengan+variabel+struktur+kepemilikan+saham+asing+dan+leverage+dimana+ditemukan+adanya+pengaruh+negatif%2C+sedangkan+untuk+variabel+struktur+komisaris+independen%2C+struktur+kepemilikan+saham+mayoritas%2C+ukuran+komite+audit%2C+dan+profitabilitas+tidak+ditemukan+adanya+pengaruh+yang+signifikan+terhadap+pengungkapan+laporan+keberlanjutan+suatu+perusahaan.+%0D%0A%0D%0A%0D%0AKata+kunci+%3A+++Laporan+keberlanjutan%2C+global+reporting+initiative%2C+corporate++++governance%2C+perusahaan+public+di+Indonesia.%0D%0A%0D%0A%0D%0A%0D%0AAbstract+Bahasa+Inggris%0D%0A%0D%0AThis+study+aimed+to+examine+the+effect+of+corporate+governance+on+sustainability+report+disclosure+of+Indonesian+public+companies.+This+research+measured+the+extent+of+Indonesian+public+companies%E2%80%99+sustainability+report+using+Sustainability+Disclosure+Index+(SDI)+as+a+dependent+variable.+The+index+is+developed+from+the+parameters+of+the+Global+Reporting+Initiative+(GRI)+G3+framework.+The+independent+variables+in+this+research+are+independent+commissioner%2C+the+percentage+of+majority+ownership%2C+the+size+of+audit+committee%2C+and+the+percentage+of+foreign+ownership.+This+study+also+uses+the+control+variables%2C+there+are+profitability%2C+leverage%2C+and+the+extent+of+international+operation.+Samples+of+17+companies+are+chosen+for+each+period+during+the+year+2010-2012+to+form+a+total+of+51+observations.+This+research+adopts+multiple+linear+regression+method+using+SPSS+as+an+analytical+tool.%0D%0AThe+results+show+that+the+extent+of+international+operation+positively+affects+the+sustainability+report+disclosure.+However%2C+leverage+and+the+percentage+of+foreign+ownership+show+negative+relationship+with+the+disclosure.+Independent+commissioner%2C+the+percentage+of+majority+ownership%2C+the+size+of+audit+committee%2C+and+profitability+does+not+show+any+relationship+with+sustainability+report+disclosure.%0D%0A%0D%0AKey+Words%3A+sustainability+report%2C+global+reporting+initiative%2C+corporate+++governance%2C+Indonesian+public+companies.+&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2014-12-15&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F2%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F3%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F4%2FCOVER%2520LUAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F5%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F6%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F7%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F8%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F9%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F10%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F11%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F12%2FPERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F13%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F6167%2F14%2FRIWAYAT%2520HIDUP.pdf&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