Analisis Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Murti, Mareta (2018) Analisis Pengaruh Pengungkapan Sustainability Report terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Tujuan dilakukannya penelitian adalah untuk menganalisis pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel dependen yang digunakan adalah Profitability, Liquidity, Leverage, Activity, dan Dividend Payout Ratio. Variabel independen yang digunakan adalah pengungkapan Sustainability Report. Sampel penelitian ini menggunakan 71 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2012-2016 yang dikumpulkan dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dan sustainability report yang terdapat dalam situs http://www.idx.co.id (Indonesia Stock Exchange), http://sra.ncsr-id.org (Sustainability Reporting) dan pada situs perusahaan. Hasil dari penelitian ini menunjukkan bahwa pengungkapan sustainability report berpengaruh signifikan positif terhadap profitability dan leverage. Pengungkapan sustainability report tidak berpengaruh signifikan terhadap liquidity, activity, dan dividend payout ratio. ********************************************************************** The purpose of the study was to analyze the effect of sustainability report disclosures on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The dependent variable used is Profitability, Liquidity, Leverage, Activity, and Dividend Payout Ratio. The independent variables used are Sustainability Report disclosures. The sample of this study used 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2012-2016 which were collected using purposive sampling method. The data used in this study are the financial reports and sustainability reports contained in the site http://www.idx.co.id (Indonesia Stock Exchange), http://sra.ncsr-id.org (Sustainability Reporting) and on company site. The results of this study indicate that sustainability report disclosure has a significant positive effect on the profitability and leverage. Sustainability report disclosure does not have a significant effect on liquidity, activity and dividend payout ratio (DPR).

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 22
Uncontrolled Keywords: profitability, liquidity, leverage, activity, dividend payout ratio, sustainability report
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 26 Apr 2019 12:22
Last Modified: 05 Oct 2020 09:53
URI: http://repository.uib.ac.id/id/eprint/1374

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