PENGARUH CORPORATE GOVERNANCE, RETURN ON ASSET DAN UMUR PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT
Authors: Wijayana Erna , Kurniawati Kurniawati 
Published: October 2019

<p><strong><em>ABSTRACT</em></strong><strong><em>:</em></strong><em> In the era of globalization, sustainability reporting can serve as a differentiator in competitive industries.Business stakeholders need better information about how environmental, social and economic impacts are factored into business strategies and decisions.The aim of this research is to investigate the effect of corporate governance is measuredby indicators ASEAN Corporate Governance Scorecard (ACGS) level 1, Return on Assets (ROA) and the age of the company towards the extensive disclosure of sustainability report. The extensive disclosure of sustainability report is measured by the instrument onGlobal Reporting Initiative (GRI) version 4.</em></p><p><em>The sample used in this research were companies which consistently listed at LQ45 Index 2014-2015. Samples are collected by purposive sampling and resulted in 15 (fifteen) companies selected as the final sample.The statistic method used was multiple linear regression method, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is SPSS 22. The result of this research indicates that corporate governance and return on assets have apositive significant influence on the extensive disclosure of sustainability report, while the company's age has no significant influence on the extensive disclosure of sustainability report</em><em>.</em><em></em></p><p><em> </em></p><p><strong><em>Keyword</em></strong><em> : </em><em>Corporate governance, return on asset</em>, <em>company age</em>, <em>sustainability report</em></p><p><strong> </strong></p><p><strong>ABSTRAK:</strong> Di era globalisasi pelaporan berkelanjutan dapat menjadi pembeda dalam industri yang kompetitif. Para pemangku kepentingan bisnis membutuhkan informasi yang lebih baik lagi mengenai bagaimana dampak lingkungan, sosial dan ekonomi diperhitungkan dalam strategi bisnis dan keputusan. Penelitian ini bertujuan untuk menginvestigasi pengaruh <em>corporate governance</em> yang diukur berdasarkan indikator <em>ASEAN Corporate Governance Scorecard</em> (ACGS) <em>level</em> 1, <em>Return on Asset</em> (ROA) dan umur perusahaan terhadap luas pengungkapan <em>sustainability report</em>. Untuk luas pengungkapan <em>Sustainability Report</em> diukur berdasarkan instrumen <em>Global Reporting Initiative</em> (GRI) versi 4. Sampel dalam penelitian ini adalah perusahaan – perusahaan yang secara konsisten masuk dalam indeks LQ45 selama periode 2014-2015. Pemilihan sampel menggunakan teknik <em>purposive sampling</em> dan menghasilkan 15 (lima belas) perusahaan sebagai sampel akhir dalam penelitian ini. Metode statistik yang digunakan adalah metode regresi linear berganda, dimana pengujian hipotesis t menggunakan tingkat signifikansi <em>α = 5%.</em>Alat statistik yang digunakan adalah SPSS 22. Hasil penelitian ini menunjukkan bahwa <em>corporate governance</em> dan <em>return on asset</em> memiliki pengaruh signifikan terhadap luas pengungkapan <em>sustainability report</em>, sedangkan umur perusahaan tidak memiliki pengaruh signifikan terhadap luas pengungkapan <em>sustainability report</em>.</p><p> </p><p><strong>Kata kunci</strong>: <em>Corporate governance, return on asset</em>, umur perusahaan, <em>sustainability report</em></p>