Pengaruh Karakteristik Perusahaan dan Mekanisme Pengawasan Corporate Governance terhadap Pengungkapan Sustainability Reporting Perusahaan Non-Keuangan di BEI Tahun 2014-2016
Dinda Orieama Yoga Pratica dan Nurmadi Harsa Sumarta

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Abstract

The purpose of this study is to find out the influence of corporate characteristics proxied by firms’ size, profitability, leverage and corporate governance mechanism proxied by managerial ownership, independent directors and public ownership on the disclosure of sustainability reporting using GRI G4 index at non-financial companies that listed in Indonesia Stock Exchange during 2014-2016. Using purposive sampling, this study collected 39 unit of analysis of 13 companies during 2014-2016. The analysis method applied in this study is multiple linier regression with panel data and run by applying Eviews 10 program. Results from this study indicate that firms’ size have no effect on sustainability reporting disclosure, meanwhile profitability, leverage, managerial ownership, independent directors and public ownership effect sustainability reporting disclosure.

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Keywords
Sustainability Reporting, Corporate Characteristics, Corporate Governance, GRI

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