Pengaruh firm characteristic pada pengungkapan sustainability report perusahaan manufaktur yang terdaftar di BEI periode 2018 - 2021

Putera, Mufti A. (2022) Pengaruh firm characteristic pada pengungkapan sustainability report perusahaan manufaktur yang terdaftar di BEI periode 2018 - 2021. Bachelor thesis, Universitas Pelita Harapan.

Preview	Text (Title) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (255kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (431kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Share Alike. Download (314kB) | Preview
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (720kB) | Preview
	Text (Chapter 1) Chapter 1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (803kB)
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (510kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (3MB)

Abstract

Penelitian ini ingin melihat apakah firm characteristic dapat mendorong pengungkapan sustainability. Penelitian ini membagi firm characteristic menjadi tiga variabel yaitu profitabilitas dengan proksi menggunakan Return on Asset, leverage denga proksi menggunakan Debt to Equity Ratio, dan likuiditas yang diproksikan menggunakan Current Ratio perusahaan. Perusahaan yang digunakan dalam penelitian adalah perusahaan manufaktur yang sudah terdaftar pada Bursa Efek Indonesia (BEI) pada tahun 2018 hingga 2021 dan telah mengungkapan sustainability report pada periode tersebut. Total sampel perusahaan yang didapatkan sebesar 76 perusahaan yang menghasilkan 122 observasi. Hasil dari penelitian ini adalah firm characteristic tidak memiliki pengrauh signifikan terhadap pelaporan sustainability report. Hasil tersebut memperlihatkan bahwa para manajer perusahaan lebih mementingkan untuk menjaga "Image" perusahan dengan tidak memilih untuk menerbitkan sustainability report ketika perusahaan sedang memiliki tingkat Profitabilitas dan Likuiditas yang rendah karena pandemi Covid-19. / This study aims to see if firm characteristic can affect the disclosure of sustainability report. Firm characteristic is divided into three variable which are profitability using return on asset as a proxy, leverage using debt to equity ratio as a proxy, and liquidity using current ratio as a proxy. This study uses companies that are listed in Indonesia Stock Exchange (IDX) from 2018 to 2021 and those company have to disclose their sustainability report. The total sample of this study consist of 76 Indonesian companies, which produces 122 observation. The results of this study is that firm characteristic does not have a significant effect on the sustainability report disclosure. This show the importance of a company's "image" is for managers where they chose to not disclose their sustainability report because the low levels of profitability and liquidity cause by the Covid-19 Pandemic.

Actions (login required)

View Item