Susanto Ario, 1011031080 (2014) PENGARUH GOOD CORPORATE GOVERNANCE, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE PERUSAHAAN. Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
Abstrak PENGARUH GOOD CORPORATE GOVERNANCE, UMUR PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TRIPLE BOTTOM LINE PERUSAHAAN Oleh Susanto Ario Penelitian ini bertujuan untuk menguji pengaruh good corporate governance, umur perusahaan, dan ukuran perusahaan terhadap pengungkapan triple bottom line perusahan yang ada dalam laporan tahunan perusahaan. Pengungkapan triple bottom line merupakan pengungkapan yang berdasarkan pada tiga aspek, yaitu profit, people, dan planet. Ada empat variabel yang digunakan sebagai indikator dalam good corporate governance, yaitu independensi dewan komisaris, kepememilikan institusional, kepemilikan manajerial, dan kualitas audit. Sampel dalam penelitian ini adalah perusahaan manufaktur yang bergerak dalam industri makanan dan minuman yang terdaftar dalam Bursa Efek Indonesia selama periode 2011-2013. Total sampel 11 perusahaan, yang dipilih dengan menggunakan metode purposive sampling dan selanjutnya diuji dengan metode analisis regresi berganda. Hasil penelitian menunjukan bahwa independensi dewan komisaris, kualitas audit, dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan triple bottom line perusahaan. Sementara itu, kepemilikan institusional, kepemilikan asing, dan umur perusahaan tidak berpengaruh signifikan terhadap pengungkapan triple bottom line perusahaan. Kata Kunci: good corporate governance, independensi dewan komisaris, kepememilikan asing, kepemilikan institusional, kualitas audit, ukuran perusahaan, umur perusahaan, dan triple bottom line Abstract THE EFFECTS OF GOOD CORPORATE GOVERNANCE, FIRM’S AGE, AND FIRM’S SIZE TOWARDS TRIPLE BOTTOM LINE DISCLOSURES By SUSANTO ARIO This research aims to examine the effects of good corporate governance, firm’s age, and firm’s size towards the triple bottom line disclosures contained in firm’s annual report. Triple bottom line disclosure is a disclosure that is based on three aspects; profit, people, and planet. There are four variables used as indicator of good corporate governance, board of commissioner independence, institutional ownership, foreign ownership and audit quality. Sample of this research is manufacturing companies in food and beverages industry listed on Indonesia Stock Exchange in 2011 – 2013. Totally, 11 companies have been chosen by using purposive sampling method and moreover examined with multiple regression analysis. The results indicate that board of commissioner independence, audit quality, and firm’s size have significant effects towards triple bottom line disclosures. Besides that, institutional ownership, foreign ownership, and firm’s age do not have significant effect to triple bottom line disclosure. Keywords: good corporate governance, board of commissioner independence, foreign ownership, institutional ownership, audit quality, firm’s age, firm’s size, triple bottom line
| Item Type: | Other |
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| Subjects: | A General Works = Karya Karya Umum |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 419613 . Digilib |
| Date Deposited: | 22 Dec 2014 03:57 |
| Last Modified: | 22 Dec 2014 03:57 |
| URI: | http://digilib.unila.ac.id/id/eprint/5825 |
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