PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PERUSAHAAN YANG MASUK DALAM DAFTAR EFEK SYARIAH

YUNI DWI ASTUTIK, NIM. 12390040 (2016) PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PERUSAHAAN YANG MASUK DALAM DAFTAR EFEK SYARIAH. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Sustainability report is a from of corporate social responsibility report to surrounding environment. Disclousure sustainability report is more detailed and independent. Sustainability report is a report that reports the company’s efforts to ensure the sustainability of the company on an ongoing basis. Profitability, liquidity, and leverage is used to determine how the company's financial performance and taken into consideration in disclosing the sustainability report. This study aimed to examine the effect of the financial performance, that is profitability, liquidity, and leverage on the disclosure of company sustainability report in the List of Islamic Securities. The study population is a company registered in the List of Islamic Securities which revealed sustainability report according to GRI standards-G4 with 91 items. The research sample there were 11 companies with four years of observation. The sample methods is determined by purposive sampling method. Data derived from annual reports and corporate sustainability report that is accessed from the company website. The analysis technique used is the technique of panel data regression. From the tests, the regression testing was done by using common effect. The test results showed that profitability, liquidity and leverage simultaneously affect on sustainability disclosure report. While partially, profitability variable has significantly positive effect on sustainability disclosure reports, liquidity and leverage do not affect the sustainability disclosure report. The results of the testing in the study also showed that as many as 15, 14% of the dependent variable can be explained by the independent variable and the remaining 84.86% influenced by other variables outside variables used.

Item Type: Thesis (Skripsi)
Additional Information: SUNARSIH, S.E., M.Si
Uncontrolled Keywords: sustainability reporting, profitability, liquidity, and leverage
Subjects: Keuangan Syariah
Divisions: Fakultas Ekonomi dan Bisnis Islam > Keuangan Syariah (S1)
Depositing User: H. Zaenal Arifin, S.Sos.I., S.IPI.
Date Deposited: 05 Aug 2016 15:45
Last Modified: 05 Aug 2016 15:45
URI: http://digilib.uin-suka.ac.id/id/eprint/21498

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