Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Tipe Industri Terhadap Pengungkapan Sustainability Reporting Di Website Perusahaan Peserta Indonesia Sustainability Reporting Award (Isra)

Oleh :
Afrie Setyarso Wibowo - F1309001 - Fak. Ekonomi dan Bisnis

THE INFLUENCE OF FIRM SIZE, PROFITABILITY, LEVERAGE, AND INDUSTRY TYPE TOWARDS THE DISCLOSURE OF SUSTAINIBILITY REPORTING ON THE WEBSITE OF A MEMBER COMPANY OF INDONESIAN SUSTAINIBILITY REPORTING AWARD (ISRA) This research aims at analyzing the factors which are afecting the disclosure of sustainability reporting on a company website. The factors which are examined in this research are firm size measured by the log of total asset to present profitability using ROA, financial leverage, and industry type. This research employs secondary data which is taken from the annually company report, Indonesian Stock Exchange (IDX) and a company from Indonesian Sustainability Reporting Award (ISRA) in 2008-2010 period. The sample of this research taken from 44 companies. This research employs by linier regression doubled analysis. The results of this research conclude that the independent variable which is significantly influencing towards the disclosure of sustainability reporting is the firm size and industry type. The variable ROA and leverage do not influenced towards the disclosure of sustainibility reporting on website. Keywords: firm size, profitability, leverage, industry type, sustainibility reporting, website