PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PENGUNGKAPAN SUSTAINABILITY REPORTING DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA

Aulia, Adistira Sri (2010) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PENGUNGKAPAN SUSTAINABILITY REPORTING DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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PENGARUH_KARAKTERISTIK_PERUSAHAAN_TERHADAP_PRAKTEK_PENGUNGKAPAN_SUSTAINABILITY_REPORTING_DALAM_LAPORAN_TAHUNAN_PERUSAHAAN_PUBLIK_DI_INDONESIA.pdf

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Abstract

The aims of this research is to description indicators of sustainability reporting disclosure in annual report’s public company in Indonesia and to examined the influence of company character to sustainability reporting disclosure of public company in Indonesia. By judgment sampling method, this research get sample as many as 46 public company. Hypothesis testing done by linier regression doubled analysis. The result of this research is with F statistic test that company character (size of firm, ratio of leverage, ratio of profitability, and type of firm) is influenced to sustainability reporting disclosure about 26,6%. Even though with t statistic test only size of firm and type of firm is influenced to sustainability reporting disclosure, and the other variable (ratio of leverage and ratio of profitability) is not influenced to sustainability reporting disclosure.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HC Economic History and Conditions
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 04 Apr 2012 03:18
Last Modified: 04 Apr 2012 03:18
URI: http://eprints.umm.ac.id/id/eprint/1807

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