PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris Pada Perusahaan yang Terdaftar di BEI selama periode 2013-2015)

Widia Riza - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This study aims to examine the effect of firm size, capital structure, and growth to sustainability reporting disclosure. Firm size is measured by log of total asset, capital structure is measured by issuance of new equity and long term debt, and growth measured by sales growth.  This study considered causative research. The population in this study was all companies listed on the Stock Exchange in 2013 until 2015. The sample was determined by the purposive sampling method and obtain 13 companies. Type of data used was secondary data obtained from www.idx.co.id and corporate websites. The method of analysis used is multiple regression analysis. Based on the results of multiple regression analysis with a significance level of 5%, the results of this study concluded that: (1) firm size doesn’t have significant positive effect on sustainability reporting with the coefficient β is -0.077 and significance value 0.083 >  0,05, ( 2) capital structure has negative effect on sustainability reporting with coefficient β is -0.009 and significance value 0.282 >  0.05, (3) Growth doesn’t have significant effect on sustainability reporting with the coefficient β is 0.206 and significance value 0.281 > 0.05. Based on the results above, it is suggested: 1) To Extend the observation period; 2) Make all companies publish sustainability reporting disclosure as  research sample include non-public companies; 3) Extend other variable  to effect on Sustainability reporting disclosure. variables.

 

Keywords: Firms Size, Capital Structure, Growth, Sustainability Reporting


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