Dessy Nurliza Primary Author mixed material bibliography Banda Aceh Universitas Syiah Kuala 2016 id Indonesia

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ABSTRACT The research examines the effect of profitability, leverage, and firm size on sustainability report disclosure of non-financial companies listed in Indonesia Sustainability Report Award (ISRA) in 2010-2014. Secondary data were sourced from the financial statements and sustainability report published by the capital market reference center at the Indonesia Stock Exchange and by the official website of the company. The research type used in this research is hypothesis testing, by using purposive sampling method. There are 35 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis. The results of this research show that simultaneous of profitability, leverage, and firm size have effect on sustainability report disclosure. Partially the research shows that (1) profitability have positive effect on sustainability report disclosure, (2) leverage have positive effect on sustainability report disclosure, and (3) firm size have negative effect on sustainability report disclosure. Keywords: Profitability, Leverage, Firm Size, and Sustainability Report Disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap pengungkapan sustainability report pada perusahaan non-keuangan yang terdaftar di Indonesia Sustainability Report Award (ISRA) tahun 2010-2014. Data sekunder yang digunakan diperoleh dari laporan keuangan yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia dan dari website resmi perusahaan. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis, dengan menggunakan metode purposive sampling. Terdapat 35 sampel data yang menjadi objek penelitian. Hipotesis diuji dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel profitabilitas, leverage, dan ukuran perusahaan berpengaruh terhadap pengungkapan sustainability report. Secara parsial hasil penelitian menunjukkan bahwa (1) profitabilitas berpengaruh positif terhadap pengungkapan sustainability report, (2) leverage berpengaruh positif terhadap terhadap pengungkapan sustainability report, dan (3) ukuran perusahaan berpengaruh negatif terhadap pengungkapan sustainability report. Kata kunci: profitabilitas, leverage, ukuran perusahaan, dan pengungkapan sustainability report 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 24773 2016-08-19 10:25:03 2016-10-27 10:33:58 machine generated