PENGARUH KARAKTERISTIK PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Abstract

This research aimed to test the influence of company characteristic to sustainability revealed company report that listed in Indonesia Stock Exchange (IDX) in 2012 until 2016. Company characteristics that were used in this research were profitability, liquidity, capital structure and company activity. Dependent variable that was used in this research was sustainability revealed report. Population in this research was go public company that listed in Indonesia Stock Exchange in 2012-2016 with the total of 36 companies. The sampling technique using purposive sampling method produced 10 companies that fullfil the research sample criteria. Analysis method used multiple linear regression analysis with the help of SPSS 22 application. The research results showed that profitability had significant influence to the sustainability report revealed; liquidity had no influence to the sustainability report revealed; capital structure had no influence to the sustainability report revealed; and company activity had no influence to sustainability report revealed.
Keywords: Profitability, liquidity, capital structure, company activity, sustainability report revealed.