Korentina Juniasti Sinaga, - and Fachrurrozie, FE Akuntansi (2017) The Effect of Profitability, Activity Analysis, Industrial Type and Good Corporate Governance Mechanism on The Disclosure of Sustainability Report. Accounting Analysis Journal, 6 (3). ISSN 2252-6765

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Abstract

The purpose of this research is to know the effect of profitability, activity ratio, industrial type, audit committee, board of directors, and independent commissioner to disclosure of sustainability report. The population of this study are 31 LQ45 companies listed in Indonesia Stock Exchange period 2013-2016. Selection of this research sample used purposive sampling method. Pursuant to purposive sampling method, samples entering criteria as many as 11 companies. The sample analysis unit is 44 companies. Technique of collecting data used is by method of documentation. Meanwhile, data analysis techniques used to test the hypothesis of descriptive statistical analysis and multiple regression analysis. The results of this study indicate that industry type and board of directors have a positive and significant impact on the disclosure of sustainability report. Profitability variables show a negative and significant influence on the disclosure of sustainability report. Activity ratio variables, audit committees, independent commissioners have no influence on the disclosure of sustainability report. Based on the result of research, it can be concluded that industry type and board variable can give an important role in sustainability report disclosure.

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