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
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- EP ID EP646187
- DOI 10.26460/ed_en.v1i2.614
- Views 198
- Downloads 0
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