THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE,PROFITABILITY, GROWTH OPPORTUNITY, AND COMPANY SIZE ON THE DISCLOSURE OF SUSTAINABILITY REPORT (An Empirical Study on the High Profile Companies Listed in Indonesia Stock Exchange Period 2012-2016)

Arfian, Muhammad Rizki (2018) THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE,PROFITABILITY, GROWTH OPPORTUNITY, AND COMPANY SIZE ON THE DISCLOSURE OF SUSTAINABILITY REPORT (An Empirical Study on the High Profile Companies Listed in Indonesia Stock Exchange Period 2012-2016). S1 thesis, Fakultas Ekonomi.

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Abstract

This study aims to analyze (1) the influence of Environmental Performance on the Disclosure of Sustainability Report, (2) the influence of Profitability on the Disclosure of Sustainability Report, (3) the influence of Growth Opportunity on the Disclosure of Sustainability Report, (4) the influence of Company Size on the Disclosure of Sustainability Report, and (5) the influence of Environmental Performance, Profitability, Growth Opportunity, and Company Size simultaneously on the Disclosure of Sustainability Report. This study was a causal research. The population of this research were high profile companies listed in Indonesia Stock Exchange period 2012-2016. A purposive sampling method was used as a sampling method and 15 companies were selected as sample of research. The data analysis techniques were simple linear regression analysis and multiple linear regression analysis. The results of this research indicates that (1) Environmental Performance has a positive and significant influence on the Disclosure of Sustainability Report, (2) Profitability has a positive and significant influence on the Disclosure of Sustainability Report, (3) Growth Opportunity has no influence on the Disclosure of Sustainability Report, (4) Company Size has no influence on the Disclosure of Sustainability Report, and (5) Environmental Performance, Profitability, Growth Opportunity, and Company Size simultaneously has a positive and significant influence on the Disclosure of Sustainability Report.

Item Type: Thesis (S1)
Uncontrolled Keywords: Disclosure of Sustainability Report, Environmental Performance, Profitability, Growth Opportunity, Company Size
Subjects: Umum > Penelitian
Ilmu Sosial > Ekonomi > Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Pendidikan Akuntansi > Akuntansi
Depositing User: Admin Akuntansi FE
Date Deposited: 18 Sep 2018 07:28
Last Modified: 30 Jan 2019 17:08
URI: http://eprints.uny.ac.id/id/eprint/59876

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