DETERMINAN SUSTAINABILITY REPORT DISCLOSURE DAN PENGARUHNYA TERHADAP FINANCIAL PERFORMANCE (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 PERIODE 2018-2019)
Abstract
Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi pengungkapan sustainability report serta pengaruhnya terhadap financial performance. Determinan sustainability report yang dimaksud dalam penelitian ini mencakup ukuran perusahaan, umur perusahaan, dan karakteristik dewan komisaris. Penelitian ini merupakan jenis penelitian kuantitatif dengan metode SEM-PLS yang menggunakan alat analisis berupa program SmartPLS 3.0. Populasi pada penelitian ini adalah perusahaan yang terdaftar di indeks LQ45 periode 2018-2019. Penentuan sampel dilakukan dengan metode purposive sampling sehingga didapatkan sebanyak 42 sampel penelitian. Data penelitian yang digunakan merupakan data sekunder yang diperoleh dari annual report dan sustainability report perusahan pada periode yang diteliti. Penelitian ini menunjukkan bahwa ukuran perusahaan tidak memiliki pengaruh positif terhadap tingkat pengungkapan sustainability report. Sementara umur perusahaan dan karakteristik dewan komisaris berpengaruh positif signifikan terhadap tingkat pengungkapan sustainability report disclosure. Pengungkapan sustainability report berpengaruh positif signifikan terhadap kinerja keuangan perusahaan.
Keywords: sustainability reporting, disclosure, firm size, firm age, board characteristics, financial performance
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