ABSTRACT

Yunan, Nadiya (2020). The Influence of Financial Performance, Company Characteristics, and Corporate Governance on the Exposure of Sustainability Report (A Study of Companies Listed on the Indonesia Stock Exchange 2014-2018). Advisor 1: Dr. Kadir, Drs., M.Sc., Ak., CA. Advisor 2: H. Kasyful Anwar, S.E., M.Sc., Ak., CA.

This study aims to (1) prove and analyze the profitability (ROA) of the exposure of the sustainability report; (2) prove and analyze liquidity on the exposure of the sustainability report; (3) prove and analyze the size of the company on the exposure of the sustainability report; (4) prove and analyze the age of the exposure of the company sustainability report; (5) prove and analyze the independent board of commissioners on the exposure of the sustainability report; (6) prove and analyze audit committee of the exposure of the sustainability report;

This study involved 80 companies, namely all sectors listed on the Indonesia Stock Exchange (IDX) that disclose sustainability reports, in the 2014-2018 period. The sample was selected using purposive sampling technique based on which 14 companies that met the criteria were selected. Data were analyzed using multiple linear regression on SPSS.

The results of this study indicated that profitability, company size, and the audit committee board have a positive effect on the exposure of the sustainability report, which indicated that the higher the profitability, the larger the company size and the more independent board of commissioners, the wider the exposure of the sustainability report. The audit committee variable showed a negative direction, which means that the number of audit committee members could not increase the exposure of the sustainability report. Liquidity variables and company age did not affect the exposure of the sustainability report, which showed that the high and low liquidity value and the age of the company are not able to influence the extent of the level of exposure of the sustainability report.

Keywords: Profitability, Liquidity, Company Size, Company Age, Independent Board of Commissioners, Audit Committee, Sustainability Report Exposure.

ABSTRAKSI

Yunan (2020). Pengaruh Kinerja Keuangan, Karakteristik Perusahaan, dan Corporate Governance Terhadap Pengungkapan Sustainability Report (Studi Pada Perusahaan Tercatat Di Bursa Efek Indonesia Periode 2014-2018). Pembimbing 1: Dr. Kadir, Drs., M.Si., Ak., CA. Pembimbing 2: H. Kasyful Anwar, S.E., M.Si., Ak., CA.

Penelitian ini bertujuan untuk (1) membuktikan dan menganalisis profitabilitas (ROA) terhadap pengungkapan sustainability report; (2) membuktikan dan menganalisis likuiditas terhadap pengungkapan sustainability report; (3) membuktikan dan menganalisis ukuran perusahaan terhadap pengungkapan sustainability report; (4) membuktikan dan menganalisis umur perusahaan pengungkapan sustainability report; (5) membuktikan dan menganalisis dewan komisaris independen pengungkapan sustainability report; (6) membuktikan dan menganalisis komite audit pengungkapan sustainability report;

Penelitian ini menggunakan 80 perusahaan yaitu semua sektor yang tercatat di Bursa Efek Indonesia (BEI) yang mengungkapkan sustainability report, pada periode 2014-2018. Sampel dipilih dengan menggunakan metode purposive sampling sehingga diperoleh sebanyak 14 perusahaan yang memenuhi kriteria. Data di analisis menggunakan regresi linear berganda pada SPSS.

Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan dan dewan komite audit berpengaruh positif terhadap pengungkapan sustainability report, yang menunjukkan bahwa semakin tinggi profitabilitas, semakin besar ukuran perusahaan dan semakin banyak dewan komisaris independenmaka semakin luas pula pengungkapan sustainability report. Variabel komite audit menunjukkan arah negatif yang berarti bahwa banyaknya anggota komite audit maka pengungkapan sustainability report cenderung tidak luas. Variabel likuiditas dan umur perusahaan tidak berpengaruh terhadap pengungkapan sustainability report yang menujukkan bahwa tinggi rendahnya nilai likuiditasdan tua mudanya umur perusahaan tidak mampu mempengaruhi luas tingkat pengungkapan sustainability report.

Kata Kunci: Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Dewan Komisaris Independen, Komite Audit, Pengungkapan Sustainability Report.