ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN NON-KEUANGAN TAHUN 2009-2013

• Main Authors: Candri Puspita Marwati, Y. Yulianti
• Format: Article
• Language: English
• Published: Universitas Negeri Semarang 2015-10-01
• Series: Jurnal Dinamika Akuntansi
• Subjects: ROA, current ratio, Size, EPS, Sustainability Report, GRI
• Online Access: http://journal.unnes.ac.id/nju/index.php/jda/article/view/4129

<p>Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh <em>r</em><em>eturn </em><em>o</em><em>n </em><em>a</em><em>sset </em>(ROA), likuiditas<em> </em><em>(</em><em>current ratio</em><em>), </em>ukuran perusahaan<em> </em><em>(</em><em>size</em><em>), </em><em>e</em><em>arning </em><em>p</em><em>er </em><em>s</em><em>hare </em>(EPS) terhadap pengungkapan <em>sustainability report</em>. Sampel yang digunakan adalah perusahaan non-keuangan terdaftar di Bursa Efek Indonesia (BEI) yang menerbitkan <em>sustainability report</em> sesuai standar GRI pada periode 2009-2013 dan diperoleh 12 perusahaan. Teknik analisis data menggunakan uji asumsi klasik: normalitas, multikolinearitas, autokorelasi dan heterokedastisitas. Uji hipotesis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh positif signifikan terhadap <em>sustainability report</em>, <em>c</em><em>urrent ratio</em> tidak mempengaruhi <em>sustainability report</em>, <em>s</em><em>ize</em> memiliki pengaruh negatif dan signifikan terhadap <em>sustainability report</em>, dan EPS memiliki pengaruh negatif dan signifikan terhadap <em>sustainability report</em>.</p><p><em>This study aims to examine </em><em>and analyze </em><em>the effect of return on assets (ROA), liquidity (current ratio), firm size (size), earnings per share (EPS) on the disclosure of sustainability report. Sample are corporate non-financial listed on the Indonesia Stock Exchange (IDX) and publishes a sustainability report according to GRI standard in the period 2009-2013 and obtained sample of 12 companies.</em><em> </em><em>Data were analyzed using classic assumption test: normality, multicollinearity, autocorrelation and heterokedastisitas. Hypothesis testing using multiple regression analysis</em><em>. </em><em>The results showed that</em><em>, </em><em>ROA significant positive effect on sustainability report.</em><em> c</em><em>urrent ratio does not affect the sustainability report. </em><em>s</em><em>ize has a negative and significant impact on the </em><em>sustainability</em><em> report</em><em>, and</em><em> EPS has a negative and significant impact on the sustainability report.</em></p>