PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTDENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERATING(STUDIEMPIRIS PADA PERUSAHAAN-PERUSAHAAN GO PUBLICDI BURSA EFEK INDONESIA TAHUN 2012-2016)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 2
Abstract
This study aims to determine the effect of profitability on the disclosure of sustainability reports moderated by managerialownership. The population in this research is public go public listed on Indonesia Stock Exchange (IDX) during period of 2012 until 2016. The sample in this research is determined based on purposive sampling which produce 8 sample company. The nature of quantitative data and data types use secondary data obtained from www.idx.co.id, www.ncsr.com, and company website. Methods of data analysis in research used is linear regression and the difference of absolute value. The test results show that profitability has no significant positive effect on disclosure of sustainability report with significance level of 0.421 < 0.05. Managerial ownership is proxied by factor scores that can strengthen the relationship between profitability to disclosure of sustainabilityreport with a significance level of 0.018 < 0.05, so managerial ownership is a quasi moderator variable.
Authors and Affiliations
Riska Fadhilah
Keywords
Related Articles
- EP ID EP646187
- DOI 10.26460/ed_en.v1i2.614
- Views 159
- Downloads 0
Pengaruh Ability, Satisfaction, and Trust Terhadap Consumer Loyalty Pada Situs Jual Beli Online OLX di Yogyakarta
This study was conducted to determine the influence of ability, satisfaction, and trust in consumer loyalty on the online sale site OLX in Yogyakarta . Research location in Yogyakarta. The population of this...
Pengaruh Bea Perolehan Hak atas Tanah dan Bangunan dan Pajak Bumi dan Bangunan Terhadap Pendapatan Asli Daerah Kota Yogyakarta
The nature of this research is quantitative research. Sources of data used are secondary data obtained from the Agency of Processing and Asset of the City of Yogyakarta. The population in this research is the acceptance...
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA KPRI DI KABUPATEN GUNUNGKIDUL PERIODE TAHUN 2014-2016
The nature of research is correlational. The population is 36 KPRI in Gunungkidul Regency with sampling method that is used in research is purposive judgment sampling. The samples are KPRI Bangun, KPRI Anggun, KPRI Tegak...
PENGARUH GAYA KEPEMIMPINAN SITUASIONAL, MOTIVASI KERJA, DAN LOCUS OF CONTROLTERHADAP PRESTASI KERJA KARYAWAN PERUSAHAAN DAERAH AIR MINUM (PDAM) KABUPATEN BANTUL, YOGYAKARTA
The purpose of this research is to know (1) influence of Situational leadership style toward employee performance, (2) influence of Work Motivation to employee performance, (3) influence of Locus O...
pengaruh penerapan efiling terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening
The results of this study indicate that (1) Application of E-Filling System has a significant effect on service quality satisfaction. This is proven through simple linear regression analysis obtained by R Square value of...