Pengaruh Karakteristik Perusahaan Dan Profitabilitas Terhadap Pengungkapan Sustainability Report (Perusahaan-perusahaan yang Terdaftar di Bursa Efek Indonesia)

Fandi Ahmad - Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Abstract


This study aims to examine the effect of firm characteristics and profitability to sustainability report disclousure .Elements of firm characteristics that are used to test are firm size and type of industry. Then,for profitability as measured by return on asset.
This study considered causative research. The population in this study was all companies listed on the Stock Exchange in 2009 until 2012. The sample was determined by the purposive sampling method and obtain 32 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 has significant positive effect on SR disclosure with the coefficient β is positive 6,850 and significance value 0.012 < 0.05, ( 2) type of industry has significant positive effect on SR disclosure with the coefficient β is positive 31,542 and significance value 0.001 < 0.05, (3) profitability has significant positive effect on SR disclosure with the coefficient β is positive 0,894 and significance value 0.011 < 0.05
Based on the above results, it is suggested: 1) The government should establish a clear and unequivocal regulations to regulate SR disclosure. 2) Future studies using other variables that affect SR disclosure beyond the study variables.

Keywords: Corporate Characteristics, Profitability, Sustainability Report


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References


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