PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP SUSTAINABILITY DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI).

Sholihati, Heti (2012) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP SUSTAINABILITY DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI). S1 thesis, Universitas Negeri Jakarta.

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Abstract

Heti Sholihati, 2012; The Influence Of Profitability, Company Size And Earning Management On Sustainability Disclosure (An Empirical Study In Manufacturing Companies Listed In The Indonesia Stock Exchange) This research aims to provide empirical evidence about the Influence Of Profitability, Company Size And Earning Management On Sustainability Disclosure. The unit of analysis from this study is the Manufacturing Companies Registered In The Indonesia Stock Exchange. This research used purposive sampling technique as data collection. Total sample is 44 manufacturing companies which were published annual disclosure and sustainability disclosure. The data were analyzed with SPSS version 16. In the research indicated that partially, profitability has no influence on sustainability disclosure , with value of tcount 1.169 < ttable 2,021 and p value 0,250 > 0,05, company size has an influence on sustainability disclosure, with value of tcount 3.003 > ttable 2,021 and p value 0,005 < 0,05, organizational commitment also has no influence on sustainability disclosure, with value of tcount 1,073 < ttable 2,021 and p value 0,290 > 0,05. Besides, the simultaneously of profitability, company size and earning management have influence on sustainability disclosure, with value of Fcount 4,638> Ftable 2,850 and p value 0,000 < 0,05. This research revealed that the extent of sustainability disclosure is mainly concerned by better company size, instead of the profitability of the acquired company and the measures of earnings management. Therefore, though the company has low profitability and the measures of earnings management but the company size will encourage to expand the sustainability disclosure .

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