Sari, Adhe Putri Kusumaningtyas (2020) PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN RASIO AKTIVITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh profitabilitas, leverage, likuiditas, dan rasio aktivitas terhadap pengungkapan sustainability report. Pengungkapan sustainability report diukur dengan menggunakan SRDI. Return on Asset (ROA) digunakan untuk mengukur profitabilitas, Debt Ratio (DR) digunakan untuk mengukur leverage, Current ratio digunakan untuk mengukur likuiditas, dan Total Asset Turnover digunakan untuk mengukur rasio aktivitas. Populasi dalam penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2013-2018. Sampel yang dikumpulkan menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 7 perusahaan sampel dengan jumlah data observasi sebanyak 42. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa leverage, likuditas, dan rasio aktivitas berpengaruh signifikan terhadap pengungkapan sustainability report. Sedangkan profitabilitas tidak berpengaruh signifikan terhadap pengungkapan sustainability report.
Kata Kunci: Pengungkapan Sustainability Report, Profitabilitas, Leverage, Likuiditas, Rasio Aktivitas
ABSTRACT
This research aims to obtain empirical evidence about influence of profitabily, leverage, liquidity, and activity ratio on sustainabilty report diclosure. Sustainability reports is measured using SRDI. Return on Assets (ROA) is used to measure profitability, Debt Ratio (DR) is used to measure profitability leverage, Current ratio is used to measure liquidity, and Total Asset Turnover is used to measure activity ratio The population in this research using mining company listed in Indonesia Stock Exchange (BEI) in 2013-2018. The sampling method using purposive sampling method, so it was obtained 7 sample companies with a total of 42 observational datas. The analysis method used in this research is multiple linear regression analysis. The results of this research found that leverage, liquidity, and activity ratio have significant effect on sustainability report disclosure. Meanwhile, profitabily doesn’t have a significant effect on sustainability report disclosure.
Keywords: Sustainability Report Disclosure, Profitabily, Leverage, Liquidity, Activity Ratio
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 02 Mar 2020 02:45 |
| Last Modified: | 07 Feb 2023 06:18 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/22524 |
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