文章基本信息

标题：PENGARUH DEWAN DIREKSI,DEWAN KOMISARIS INDEPENDEN,LEVERAGE,DAN AKTIVITAS PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT
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作者：Eria Nissa Awalia ; Ratna Anggraini ; Rida Prihatni 等
期刊名称：Jurnal Ilmiah Wahana Akuntansi
电子版ISSN：2302-1810
出版年度：2015
卷号：10
期号：2
页码：124-139
语种：English
出版社：Universitas Negeri Jakarta
摘要：This research was intended to examine the influences of board of directors,board of independent commissioner,leverage,and activity of company toward sustainability report disclosure.Sustainability Report Disclosure is the dependent variables in this research were measured by GRI G3.1 Content Index and Checklists.For the independent variables in this research,using board of directors were measured by sum of directors meetings,board of independent commissioner were measured by proportion of independent commissioner,leverage were measured by debt to equity,activity of company were measured by total asset turnover.This research uses secondary data which is financial statement and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012.While the sampling method used was purposive sampling method which is overall 39 observations.This research uses multiple regression method to test the hypothesis with SPSS computer program.From the analysis performed in this research,it can be concluded that board of directors,and leverage have no significant influence to sustainability report disclosure.The other hand activity of company has positive influence and significant to sustainability report disclosure.And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.
关键词：Board of Directors;Board of Independent Commissioner;Leverage;Activity of Company;and Sustainability Report