The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh profitabilitas, rasio aktivitas, tipe industri, komite audit, dewan direksi, dan komisaris independen terhadap pengungkapan sustainability report. Populasi penelitian ini adalah 31 perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2013-2016. Pemilihan sampel penelitian ini menggunakan metode purposive sampling. Berdasarkan metode purposive sampling, sampel yang masuk kriteria sebanyak 11 perusahaan. Unit analisis sampel sebanyak 44 perusahaan. Teknik pengumpulan data yang digunakan adalah dengan metode dokumentasi. Sedangkan, teknik analisis data yang digunakan untuk menguji hipotesis yaitu analisis statistik deskriftif dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa tipe industri dan dewan direksi  berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. Variabel profitabilitas menunjukkan pengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Variabel rasio aktivitas, komite audit, komisaris independen tidak pengaruh terhadap pengungkapan sustainability report. Berdasarkan hasil penelitian, dapat disimpulkan bahwa variabel tipe industri dan dewan direksi dapat memberikan peran penting dalam pengungkapan sustainability report.

The purpose of this research is to know the effect of profitability, activity ratio, industrial type, audit committee, board of directors, and independent commissioner to disclosure of sustainability report. The population of this study are 31 LQ45 companies listed in Indonesia Stock Exchange period 2013-2016. Selection of this research sample used purposive sampling method. Pursuant to purposive sampling method, samples entering criteria as many as 11 companies. The sample analysis unit is 44 companies. Technique of collecting data used is by method of documentation. Meanwhile, data analysis techniques used to test the hypothesis of descriptive statistical analysis and multiple regression analysis. The results of this study indicate that industry type and board of directors have a positive and significant impact on the disclosure of sustainability report. Profitability variables show a negative and significant influence on the disclosure of sustainability report. Activity ratio variables, audit committees, independent commissioners have no influence on the disclosure of sustainability report. Based on the result of  research, it can be concluded that industry type and board variable can give an important role in sustainability report disclosure.