ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TRIPLE BOTTOM LINE: STUDI KASUS PADA PERUSAHAAN DI INDONESIA.

Siregar, Muammar Prawira (2016) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TRIPLE BOTTOM LINE: STUDI KASUS PADA PERUSAHAAN DI INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Saat ini dalam mempertahankan keberlangungan suatu perusahaan tidak cukup dengan memperhatikan aspek ekonomi (Single Bottom Line) tetapi juga memperhatikan aspek sosial dan lingkungan (Triple Bottom Line). Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengungkapan Triple Bottom Line. Pengungkapan triple bottom line adalah pengungkapan pada laporan perusahaan yang merefleksikan kinerja perusahaan secara kedalam tiga aspek yaitu, ekonomi, sosial dan lingkungan. Penelitian ini menggunakan sepuluh variabel yaitu ukuran perusahaan, jenis industri, status kepemilikan, negara asal perusahaan, reputasi auditor, dewan komisaris independen, umur perusahaan, leverage, likuiditas, dan profitabilitas. Populasi penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia dengan sampel 50 laporan tahunan perusahaan terbesar yang diurutkan berdasarkan market capitalization. Pengungkapan triple bottom line pada penelitian ini diukur dengan masing-masing 20 kriteria pengungkapan pada aspek ekonomi, sosial dan lingkungan yang diperoleh dari penelitian Jennifer Ho dan Taylor (2007). Sumber data penelitian ini adalah laporan tahunan perusahaan yang diperoleh dari situs www.idx.co.id dan teknik analisis data yang digunakan adalah analisis regresi linier. Hasil penelitian menunjukkan bahwa ukuran perusahaan, jenis industri, status kepemilikan, negara asal perusahaan, reputasi auditor, dewan komisaris independen, umur perusahaan, leverage, likuiditas, dan profitabilitas berpengaruh signifikan terhadap pengungkapan triple bottom line secara simultan. Hasil uji parsial dalam penelitian ini menunjukkan hanya ukuran perusahaan dan status kepemilikan yang berpengaruh signifikan terhadap pengungkapan triple bottom line. Faktor-faktor lain yang diteliti dalam penelitian ini seperti jenis industri, negara asal perusahaan, reputasi auditor, dewan komisaris independen, umur perusahaan, leverage, likuiditas, dan profitabilitas tidak berpengaruh terhadap pengungkapan triple bottom line. Penelitian ini juga menemukan bahwa pengungkapan dalam laporan tahunan pada perusahaan di Indonesia masih di dominasi oleh aspek ekonomi, oleh karena itu pemerintah sebaiknya mengawasi perusahaan untuk memperhatikan aspek lainnya terutama aspek lingkungan.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIshak, Muhammad196707062000121001
Call Number: SK-2016 AKT 022
Keywords: Triple Bottom Line; Perusahaan Indonesia; Laporan Tahunan; Ekonomi; Sosial; Lingkungan.
Subjects: H Social Sciences > HB Economic Theory. Demography > HB3711 Business cycles. Economic fluctuations
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 09 Jun 2016 02:38
URI: http://digilib.unimed.ac.id/id/eprint/5656

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