PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJEMEN, LIKUIDITAS, DAN AKTIVITAS OPERASI TERHADAP SUSTAINABILITY REPORTING DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN YANG MENGELUARKAN SUSTAINABILITY REPORT DAN TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012)

Qordhowi, Fadhli (2014) PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJEMEN, LIKUIDITAS, DAN AKTIVITAS OPERASI TERHADAP SUSTAINABILITY REPORTING DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN YANG MENGELUARKAN SUSTAINABILITY REPORT DAN TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Fadhli Qordhowi, 2014: The Influence of Independent Commissioner, Management Ownership, Liquidity, and Activity from Operations on Sustainability Reporting Disclosure (Empirical Study on Indonesian Stock Exchange Listed Companies which Published Sustainability Report in 2010-2012). State University of Jakarta. This research aims to empirically analyze the influence of independent commissioner, management ownership, liquidity, and activity from operations on sustainability reporting disclosure. Sustainability Reporting Disclosure is the dependent variables in this research were measured by scoring technique based on GRI 3.1 Guidelines. For the independent variables in this research, using independent commissioner were measured by percentage of independent commissioner, management ownership were measured by percentage of management ownership, liquidity were measured by current ratio, and activity from operations were measured by percentage of cash flow from operation divided total asset. This research uses secondary data which is financial statement and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 45 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that independent commissioner has no significant influence to sustainability reporting disclosure. The other hand management ownership and activity from operations has significant influence to sustainability reporting disclosure. The last one liquidity has negatively and significant influence to sustainability reporting disclosure.

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