PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016.

Suwandi, Monica (2018) PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2016. Other thesis, Unika Soegijapranata Semarang.

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Abstract

The aim of this study is to reexamine the relationship between sustainabilty report disclosure and financial performance. There are three things that distinguish this research from the previous ones. Firstly, this research uses all companies listed on the Indonesian Stock Exchange (IDX) with observation period 2012-2016. Secondly, adding new variable namely sustainability report human right dimension and audit quality, and thirdly only uses two of measures of financial performance, namely: profitability and market. The independent variables in this research are sustainabilty report economy dimension (EC), sustainability report environment dimension (EN), sustainability report social dimension, sustainability report human right dimension (HR), and audit quality (KA). The sample was taken by using purposive technique, for the first model financial performance profitability (ROA) got 756 public companies, for the second model financial performance market (PER) got 753 public companies. The results of this research indicate that the sustainability report economy dimension (EC), sustainability report environment dimension (EN), sustainabilty report social dimension (SO), and quality audit (KA) has effect on the financial performance profitability (ROA) and market (PER), at the same time sustainability report human right dimension (HR) has effect on the financial performance profitability (ROA), but has no effect on the finacial performance market (PER). Keywords: Sustainability report, financial performance, quality audit.

Item Type: Thesis (Other)
Subjects: > 650 Management > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mr Lucius Oentoeng
Date Deposited: 19 Nov 2018 04:39
Last Modified: 19 Nov 2018 04:39
URI: http://repository.unika.ac.id/id/eprint/17351

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