ryan rahmatiadi - Profile on Academia.edu (original) (raw)
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The purpose of this research is to investigate the impacts of profitability, leverage and size of... more The purpose of this research is to investigate the impacts of profitability, leverage and size of board commissioners to sustainability reporting disclosure. This research uses a quantitative analysis approach and multiple regression as statistical method. It examines sustainability reporting that separated from annual report for companies that participated Indonesia sustainability report award 2013 until 2016. The independent variables Environmental Performance measured in a dummy variable of the PROPER rating, Profitability measured by ROA and leverage measured by DAR, while the dependent variable sustainability report index measured by GRI index as guideline. Based on purposive sampling method and the category there are 16 companies selected as sample and researcher use 4 years data, so there are 64 sample units. The result of T-test shows that only profitability that proxy by ROA that has impact to sustainability reporting disclosure while the others variable like PROPER and DAR...
The Impact of Environmental Performance toward Sustainability Report
One of major principles that is most prominent at the present time issue sustainability. Sustaina... more One of major principles that is most prominent at the present time issue sustainability. Sustainability has recently become very important for businesses, from large businesses into small businesses. One of the focus sustainability concept in businesses is that company cannot separated from the society and the environment. The society and the environment is classify as involuntary stakeholders, because the society and the environment cannot able to make choice to be not become stakeholder. This book, provides the impacts of environmental performance, profitability, and leverage to sustainability reporting disclosure.
The purpose of this research is to investigate the impacts of profitability, leverage and size of... more The purpose of this research is to investigate the impacts of profitability, leverage and size of board commissioners to sustainability reporting disclosure. This research uses a quantitative analysis approach and multiple regression as statistical method. It examines sustainability reporting that separated from annual report for companies that participated Indonesia sustainability report award 2013 until 2016. The independent variables Environmental Performance measured in a dummy variable of the PROPER rating, Profitability measured by ROA and leverage measured by DAR, while the dependent variable sustainability report index measured by GRI index as guideline. Based on purposive sampling method and the category there are 16 companies selected as sample and researcher use 4 years data, so there are 64 sample units. The result of T-test shows that only profitability that proxy by ROA that has impact to sustainability reporting disclosure while the others variable like PROPER and DAR...
The Impact of Environmental Performance toward Sustainability Report
One of major principles that is most prominent at the present time issue sustainability. Sustaina... more One of major principles that is most prominent at the present time issue sustainability. Sustainability has recently become very important for businesses, from large businesses into small businesses. One of the focus sustainability concept in businesses is that company cannot separated from the society and the environment. The society and the environment is classify as involuntary stakeholders, because the society and the environment cannot able to make choice to be not become stakeholder. This book, provides the impacts of environmental performance, profitability, and leverage to sustainability reporting disclosure.