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PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN DAN ISRA TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT

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This research is meant to analyze the influence of corporate governance, financial performance which is measured by using ROA and Indonesia Sustainability Reporting Award (ISRA) to the Indonesia sustainability disclosure area with size and leverage as the control variable. The corporate governance variables which are applied in this research are the size of board of commissioners, the proportion of independent commissioners, the size of auditing committee, managerial stock ownership and institutional stock ownership. The results of this study show that the size of board commissioners has no significant influence to the sustainability report disclosure; the proportion of independent commissioners has no significant influence to the sustainability report disclosure; the size of auditing committee has no significant influence to the sustainability report disclosure; managerial ownership has significant influence to the sustainability report disclosure; institutional ownership has no significant influence to the sustainability report disclosure; financial performance has no significant influence to the sustainability report disclosure; ISRA has no significant influence to the sustainability report disclosure; these two control variables in this research which are size and leverage have significant influence to the sustainability report disclosure.
Keywords: Corporate Governance, Financial Performance, ISRA, Sustainability Report, Size, leverage.

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Informasi Detil

Judul Seri

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No. Panggil

AMA-132092

Penerbit

: ., 2013

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AMA-132092

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Tipe Media

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Tipe Pembawa

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Edisi

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Subyek

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Pernyataan Tanggungjawab

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