DETAIL KOLEKSI

Pengaruh karakteristik perusahaan terhadap keputusan penerapan assurance sustainability report


Oleh : Stefanny

Info Katalog

File Jurnal : 00000000000000098237.pdf

Nomor Panggil : 2019_TA_AK_023152134

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Deni Darmawati

Subyek : Sustainable development reporting;Environmental management;Social responsibility of business

Kata Kunci : firm size, industry sensitive, sustainability department, return on assets.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023152134_Halaman-Judul.pdf 1505.82
2. 2019_TA_AK_023152134_Bab-1.pdf 838.06
3. 2019_TA_AK_023152134_Bab-2.pdf 1039.03
4. 2019_TA_AK_023152134_Bab-3.pdf 1152.15
5. 2019_TA_AK_023152134_Bab-4.pdf 869.49
6. 2019_TA_AK_023152134_Bab-5.pdf 591.18
7. 2019_TA_AK_023152134_Daftar-Pustaka.pdf 694.21
8. 2019_TA_AK_023152134_Lampiran.pdf 1867.89

P Penelitian ini membahas mengenai pengaruh karakteristik perusahaan, yaitu ukuran perusahaan, industri sensitif dan sustainability department terhadap keputusan perusahaan dalam penerapan assurance sustainability report dengan return on assets dan leverage sebagai variabel kontrol.Sampel yang digunakan adalah 21 perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2017 yang melaporkan laporan keberlanjutan dan memenuhi seluruh persyaratan metode purposive sampling. Alat analisis yang digunakan untuk menguji hipotesis ialah SPSS 19 dengan menggunakan metode regresi logistik biner.Hasil penelitian menunjukkan ukuran perusahaan, industri sensitif dan sustainability department berpengaruh positif dan signifikan terhadap keputusan perusahaan dalam penerapan assurance sustainability report sedangkan variabel return on assets dan leverage sebagai variabel kontrol tidak terbukti berpengaruh terhadap assurance sustainability report.

T This research discusses the influence of company characteristics - firm size, industry sensitive and sustainability department - on company decisions in applying assurance sustainability report with return on assets and leverage as a control variable.The sample used was 21 non-financial companies listed on the Indonesia Stock Exchange (IDX) in the period 2014-2017 which reported sustainability reports and fulfilled all the requirements of the purposive sampling method. The analytical tool used to test the hypothesis is SPSS 19 using the binary logistic regression method.The results showed that firm size, industry sensitive and sustainability department had a positive and significant effect on company decisions in applying assurance sustainability report while the return on assets and leverage variables as control variables were not proven to influence assurance sustainability report.

Bagaimana Anda menilai Koleksi ini ?