PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT

Abstract

This research aimed to examine the effect of financial performance which was measured by profitability, liquidity,
leverage, firm size, capital structure, and corporate governance on the sustainability of social responsibility report.
The research was quantitative. Whilem the population was manufacturing companies which were listed on
Indonesia Stock Exchange (IDX) 2013-2016. Moreover, the data collection technique used purposive sampling, in
which the sample was based on criteria givern. In line with, there were 17 compamnies with 68 observations. The
data analysis technique used multiple linear regression with SPSS 23. The research result concludedthe financial
performance which was measured by profitability referred to ROA had positive effect on the sustainability of social
responsiility report. Liquidity ehich was referred to current ratio had negative effect on the sustainability of social
responsibility report. Leverage which was referred to DER as well as the firm size had negative effect on the
sustainability report. Furthermore, the capital structure which was referred to LDER and also audit committee
had negative effect on the sustainability of social responsibility report. Meanwhile, commissioner board had
positive effect on the sustainability of social responsibility report. Int contrast, committee audit had negative effect
on the sustainability of social responsibility report.
Keywords: financial performance, firm size, capital structure, corporate governance, sustainability report