PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Abstract

This research aims to obtain empirical evidence about the influence of financial performance and corporate governance on the disclosure of sustainability report. In this research the financial performance is proxied with profitability, liquidity, leverage and activity. Corporate governance variables are proxyed by boards of commissioners, boards of directors and audit committees on sustainability report disclosure (SR). The sample of this research is chosen by using purposive sampling method. The data type that used is secondary data and data source obtained from www.idx.co.id, Internal Web Company and Investment Gallery of Indonesia Stock Exchange "STIESIA" Surabaya in state-owned company of observation at the 2013-2015 period. Data analysis techniques in this research using descriptive statistical test, multiple linear regression analysis and classical assumption test. The result of hypothesis shows that financial performance variable is proxied with profitability, liquidity, and activity have positive influence to sustainability report disclosure, while leverage variables have negative influence on sustainability report disclosure. Corporate governance variables are proxied by the commissioners boards, directors boards and audit committee. The result shows that audit committee has positive influence on sustainability report disclosure, while board of commissioners and board of directors have no influence on sustainability report disclosure. Keywords: Financial performance, corporate governance, sustainability report.