CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN DALAM PENGUNGKAPAN SUSTAINABILITY REPORT (Accounting Analysis Journal, 2013)
Tujuan penelitian ini adalah menganalisis peran dewan komisaris, komite audit, dewan direksi, governance committee, profitabilitas, likuiditas, leverage, aktivitas perusahaan dan ukuran perusahaan terhadap pengungkapan sustainability report. Sampel penelitian adalah perusahaan terdaftar di Bursa Efek Indonesia (BEI) pada periode penelitian tahun 2010 sampai 2011. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 122 pengamatan. Alat analisis yang digunakan adalah regresi logistik. Hasil dari penelitian ini menunjukkan bahwa dewan direksi, governance committee, profitabilitas dan ukuran perusahaan memilki peran positif terhadap pengungkapan sustainability report. Sedangkan, dewan komisaris, komite audit, likuiditas, leverage dan aktivitas prusahan tidak memilki peran terhadap pengungkapan sustainability report..      The objective of this study is to analyze the role of board of commissioners, audit committee, board of directors, governance committee, profitability, liquidity, leverage, company activity, and company size on sustainability report disclosure. The samples of this study were taken from companies listed on Indonesia Stock Exchange, with observation period of 2010 until 2011. By employing purposive sampling method, the study collected data from 122 companies. The study uses logistic regression. The results show that board of directors, governance committee, profitability, and company size have effect positively on sustainability report disclosure. While, board of commissioners, audit committee, liquidity, leverage and company activity do not have effect on sustainability report disclosure