PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Abstract

Over the last years, sustainability report has become a necessity and a trend for companies to pass on information economics, social and environmental companies. In Indonesia sustainability report is voluntary and is still a few companies that disclose it. Although every year the number of companies that disclose sustainability report is always increasing, but not comparable to the number of companies listed on the Indonesia Stock Exchange. The aim of this research is to obtain empirical evidence about the effects of firm characteristics an corporate governance on the disclosure of sustainability report in the annual report companies listed in Indonesia Stock Exchange. The study uses secondary data on companies listed in Indonesia Stock Exchange (IDX) in year 2010-2013. The selection of this sample uses purposive sampling method. The samples of firms that disclose sustainability report are 18 companies and using pooled data method there are 43 observations. The analysis tool to test the hypothesis is multiple regression analysis by using SPSS 16.0. Results of this research indicates that profitability, likuidity, leverage, audit committee, board of directors, and governance committee have no significant influences on the disclosure of sustainability report.

Key words :Sustainability report, Firm characteristics, Corporate governance