Hety Febriana, 7211418051 (2022) PENGARUH KEPEMILIKAN INSTITUSIONAL, LEVERAGE, LIKUIDITAS, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The sustainability report is a measurement practies, disclosure and accountability of performance organization efforts in achieving sustainable develpoment goals to stakeholders both internal and external. The purpose of this study is to analyze the effect of institutional ownership, leverage, liquidity, and age company on sustainability report with profitability as a moderating variable. The population of company this research were mining companies listed on Indonesian Stock Exchange during the period 2017 until 2020, with the total 52 companies. The sampling technique in this research used purposive sampling method. There are 17 companies were taken as the samples with 53 unit of analysis. The analytical method used panel data regression is carried out with the Random Effect Model (REM) and Moderating Regression Analysis (MRA). The result of this research showed that institutional ownership and liquidity did not influence sustainability report. Leverage had negatif significant effect on sustainability report, age of the companies had positive significant effect on sustainability report. Furthermore, profitability could significantly weaken the effect of leverage on sustainability report. However, profitability could not significantly moderate the effect of institutional ownership, liquidity, age of the companies on sustainability report. The conclusion of this study are the disclosure of sustainability report by mining companies is low category and from eight hypothesis, only three hypothesis is accepted. Suggestions for the further research is recommend to add other independent variables besides contained in this research. In addition, uses other measurement, increase period of observation, and other objects research from other sectors.

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