TY  - JOUR
SP  - 777
IS  - 2
PB  - Jurnal Wahana Riset Akuntansi
AV  - public
Y1  - 2016/10//
VL  - 4
ID  - repounp39717
KW  - Independent Board
KW  -  Audit Committee
KW  -  Profitability
KW  -  Firm?s Size
KW  -  Sustainability Report
TI  - Pengaruh Corporate Governance dan Karakteristik Perusahaan terhadap Pengungkapan Sustainability Report: Studi Empiris pada Perusahaan yang Terdaftar di BEI tahun 2010-2014
N2  - This study aim to determine : (1) The effect of independent of board on the extent of sustainability report (2) The effect of audit committee on the extent of sustainability report (3) The effect of profitability on the extent of sustainability report (4) The effect of  firm?s size on the extent of sustainability report. Population in this research are companies listed in Indonesian Stock Exchange (IDX) during 2012-2014.The sample is determined based on purposive sampling method, this totaling 15 companies.The data used in this research is secondary data. The technique of collecting data by the method of  documentation at www.idx.com and companies website. Analysis technique of data is linear regression. The resuls showed that: (1) The Independent of board does not significantly influence on the extent of sustainability report. (2) The audit committee does not significantly influence on the extent of sustainability report. (3) The profitability has significantly influence on the extent of sustainability report. (4) The firm?s size does not significantly influence on the extent of sustainability report.
EP  - 792
UR  - https://ejournal.unp.ac.id/index.php/wra/article/view/7221
JF  - Jurnal Wahana Riset Akuntansi
A1  - Adila, Wanda
A1  - Syofyan, Efrizal
SN  - print : 2338-4786 and online : 2656-0348
ER  -