PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, LEVERAGE, DAN AKTIVITAS PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG MENGELUARKAN SUSTAINABILITY REPORT DAN TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012

AWALIA, ERIA NISSA (2015) PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, LEVERAGE, DAN AKTIVITAS PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG MENGELUARKAN SUSTAINABILITY REPORT DAN TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ABSTRACT Eria Nissa Awalia, 2015: The Influence of Board of Directors, Board of Independent Commissioner, Leverage, and Activity of Company Toward Sustainability Report Disclosure on Companies Published Sustainability Report and Listed in Indonesia Stock Exchange 2010-2012. Faculty of Economic State University of Jakarta. 2015. This research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variables in this research were measured by GRI G3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of independent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. 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 39 observations. 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 board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure. Key Words: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Report

Item Type: Thesis (S1)
Additional Information: Pembimbing I: Ratna Anggraini, SE, Akt, M.Si, CA ; Pembimbing II: Rida Prihatni, SE, Ak, M.Si
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Perusahaan (Management for Enterprises)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Analisis Data Manajemen (Data Processing and Analysis of Management)
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Budi Siswanto
Date Deposited: 02 Mar 2018 09:03
Last Modified: 02 Mar 2018 09:03
URI: http://repository.fe.unj.ac.id/id/eprint/3535

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