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Accounting Analysis Journal
Published by Universitas Negeri Semarang
ISSN : 22526765     EISSN : 25026216     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and Accounting Vocational Education
Arjuna Subject : -
Articles 901 Documents
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Analysis of Factors Effecting on The Probability of Financial Distress Prasetyo, Rifki Adhi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.12668

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas financial distress pada perusahaan sektor pertambangan Indonesia. Populasi penelitian yaitu 41 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 23 sampel perusahaan. Pengolahan data menggunakan teknik analisis regresi logistik dengan bantuan SPSS versi 21. Jenis penelitian ini merupakan penelitian kuantitatif. Alat analisis yang digunakan meliputi analisis statistik deskriptif dan uji multikolinearitas. Dalam pengujian pengaruh antar variabel, alat analisis yang digunakan berupa uji goodness-of-fit, uji overall model fit, dan nagelkerke R square. Berdasarkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa tidak terdapat pengaruh antara variabel solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap probabilitas terjadinya financial distress. Sedangkan pengujian sampel penelitian menggunakan regresi logistik menunjukkan bahwa variabel aktivitas memiliki pengaruh negatif signifikan terhadap probabilitas. This study aims to examine the effects of liquidity, activity, managerial ownership, institutional ownership, and firm size on the probability of financial distress in Indonesian mining sector companies. The research population was 41 mining sector companies listed in Indonesia Stock Exchange in 2010-2014. The sampling technique used purposive sampling method to get 23 company samples. Data processing used logistic regression analysis technique with the help of SPSS version 21. This research type was quantitative research. The analysis tools used including descriptive statistical analysis and multicolinearity test. In testing the effect between variables, the analysis tool used in the form of goodness-of-fit test, overall model fit test, and nagelkerke R square. Based on the testing of research sample used logistic regression indicated that there was no influence between variables of solvability, liquidity, managerial ownership, institutional ownership, and firm size to probability of occurrence of financial distress. While testing the research sample used logistic regression showed that the activity variable had a significant negative effect on the probability
The Analysis of Amil Competency and Its Effects on The Implementation of Zakat on Amil Zakat Institution Astuti, Suci; Asrori, Asrori
Accounting Analysis Journal Vol 5 No 3 (2016): August 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i3.12744

Abstract

Tujuan dari penelitian ini untuk menguji pengaruh kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat terhadap implementasi akuntansi zakat. Populasi penelitian ini adalah lembaga amil zakat di Kota Semarang yaitu ada 5 lembaga. Teknik pengambilan sampel menggunakan sampel populasi yaitu semua populasi dijadikan sampel dalam penelitian. Berdasarkan teknik sampel tersebut diperoleh 31 responden yang dijadikan sebagai sampel. Metode analisis data yang digunakan adalah analisis persamaan regresi dengan alat analisis IBM SPSS 21. Hasil penelitian menunjukkan kompetensi syariah berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan negatif, kompetensi akuntansi tidak berpengaruh secara signifikan, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat dengan arah hubungan positif. Sedangkan secara simultan kompetensi syariah, kompetensi akuntansi, dan kompetensi manajerial zakat berpengaruh secara signifikan terhadap implementasi akuntansi zakat. The purpose of this study to examine the influence of sharia competence, competence of accounting, and competence of zakat managerial to the implementation of accounting zakat. The population of this study is Amil Zakat Institution in Semarang , that there are 5 institution. The sampling technique using a sample population that all populations sample in this study. Based on engineering sample obtained 31 respondents were used as a sample. The analysis method data is regression analysis tools IBM SPSS 21. Results showed competence sharia significanly affect to the implementation of zakat accounting with the direction of negative relationship, competence of accounting does not significant and competence of zakat managerial is significan affect to the zakat accounting implementation with positive direction of the relationship. The simultant test showed that competence of sharia, competence of accounting, and competence of zakat managerial are affect significantly to the zakat accounting implementation.
The Analysis of Auditor’s Personal Charateristic Influence on The Acceptance of Audit Dysfunctional Behaviour Grahita, Deva Laksmi Dian; Sukirman, Sukirman
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.12759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik personal auditor terhadap perilaku disfungsional audit. Variabel independen yang digunakan dalam penelitian ini adalah locus of control eksternal, turnover intention, dan komitmen organisasi. Populasi dalam penelitian ini adalah 259 auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Pengambilan sampel dengan metode convinience sampling, dihasilkan sampel sebanyak 62 auditor. Pengujian penelitian ini dilakukan dengan teknik analisis regresi linear berganda dengan bantuan program IBM SPSS Statistics 21. Hasil penelitian ini menunjukkan bahwa locus of control eksternal dan turnover intention berpengrauh positif terhadap penerimaan perilaku disfungsional audit. Sedangkan komitmen organisasi berpengaruh negatif terhadap penerimaan perilaku disfungsional auditor. Saran bagi penelitian selanjutnya yaitu mengembangkan teknik pengumpulan data dengan metode wawancara langsung terhadap responden untuk mendapatkan jawaban yang lebih akurat. The purpose of this study is to analyze the influence of auditor’s personal characteristics on dysfunctional audit behaviour. The independent variables of this research are of external locus of control, turnover intention, and organization commitment. The population of this research are 259 auditors working in the public accounting firm in Semarang. Data are selected by convenience sampling and obtains 62 auditors as the sample of the research. Multiple Linear Regression Analysis techniques is used to analyse data with the help of IBM SPSS Statistics 21 software. The finding shows that external locus of control and turnover intentions have positive and significant influence on dysfunctional audit behaviour. Meanwhile the organizaton commitment have negative and significant influence on dysfunctional audit behaviour. Further research is expected to develop methods of data collection techniques with direct interviews with respondents to get answer that is more accurate.
The Influence of Islamic Microfinance Against Welfare Customer BMT Prihadini, Taufan; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 1 (2017): March 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i1.13327

Abstract

Tujuan penelitian ini adalah untuk mengukur dan menganalisis pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan masyarakat pada nasabah BMT melalui perkembangan usaha sebagai variabel intervening. Metode penelitian ini menggunakan data primer yang diambil secara acak terhadap 53 nasabah Bina Ummat Sejahtera Kantor Pusat Lasem, Kabupaten Rembang. Alat analisis yang digunakan untuk mengolah data dalam penelitian ini menggunakan sofware IBM spss 21. Hasil penelitian ini menunjukan bahwa pengaruh perkembangan usaha nasabah terhadap tingkat kesejahteraan nasabah berpengaruh posisif dan signifikan, pengaruh pembiayaan mikro syariah terhadap perkembangan usaha berpengaruh posisif dan signifikan, pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan nasabah melalui perkembangan usaha sebagai variabel intervening berpengaruh positif dan signifikan. Namun, pengaruh pembiayaan mikro syariah terhadap tingkat kesejahteraan nasabah berpengaruh negatif dan tidak signifikan. Kesimpulan dari hasil penelitian tersebut mengungkapkan bahwa masih ada pembiayaan yang tidak digunakan untuk kegiatan produktif melainkan digunakan untuk kegiatan konsumtif. Selain itu masih ada nasabah yang butuh pendampingan usaha supaya dapat menciptakan kesejahteraanya masing-masing. The purpose of this paper was to analyze the influence of Islamic micro financing to the level of social welfare at BMT customers through the development of business as an intervening variable. This paper method using primary data drawn at random to 53 customers Bina Ummah Welfare Office Lasem, Rembang. The analytical tool used to process the data in this study using IBM SPSS software 21. Influence of the customer's business to the level of welfare clients posisif and significant influence, the influence of Islamic micro finance to business development and significant posisif influence, the influence of Islamic micro finance the level of welfare of its customers through the development of business as an intervening variable positive and significant impact. However, the influence of Islamic micro finance to the welfare of customers and no significant negative effect. The paper of these studies revealed that there are still financing is not used for productive activities but is used for consumptive activities. In addition there are business customers who need assistance in order to create economic security of each.
Analysis of Factors Affecting The Tendency of Accounting Fraud with The Mediation of Ethical Behavior Purnomo, Yanuar Dwi; Khafid, Muhammad
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13855

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kecenderungan kecurangan akuntansi, kesesuaian kompensasi, dan ketaatan aturan akutansi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel invertening. Populasi penelitian ini terdiri dari dinas di Kabupaten Kendal. Teknik pengambilan sampel menggunakan simple random sampling, diperoleh sebanyak 83 responden. Sampel penelitian inimenggunakan metode kuesioner. Analisis data yang digunakan adalah Structural Equation Modelling (SEM) dengan alat analisis SmartPLS 3.0.Hasil penelitian menunjukan pengendalian internal yang efektif di dinas dapat mencegah timbulnya perilaku tidak etis yang mengarah pada kecurangan akuntansi. Kompensasi yang sesuai di dinas dapat mencegah perilaku tidak etis yang mengarah pada kecurangan akuntansi. Aturan akuntansi yang terdapat di dinas tidak dapat mencegah timbulnya perilaku etis yang mengarah pada kecurangan akuntansi.Simpulan dalam penelitian ini yaitu variabel keefektifan pengendalian internal, kesesuaian kompensasi, dan ketaatan aturan akuntansi memiliki pengaruh langsung terhadap perilaku tidak etis dan kecenderungan kecurangan akuntansi, sedangkan untuk keefektifan pengendalian internal dan ketaatan aturan akuntansi memilikipengaruh tidak langsung melalui perilaku tidak etis sebagai variabel intervening terhadap kecenderungan kecurangan akuntansi. The purpose of this study was to examine the effectiveness of internal control, suitability compensation and obedience to accounting rules to Accounting Fraud Trends through unethical behavior. The population of this study consisted of working units, offices in Kendal. The sampling technique used was simple random sampling and gained 86 respondents in total. The method of collecting data was using questionnaire. The analysis method used was Structural Equation Modelling (SEM) with SmartPLS 3.0 as the analysis tools. The results showed an effective internal control in the office can prevent unethical behavior that lead to accounting fraud. Appropriate compensation in office can prevent unethical behavior that lead to accounting fraud. Accounting rules contained in the agency can not prevent the emergence of ethical behavior that lead to accounting fraud. The conclusions of this research is the variable effectiveness of internal control, compliance compensation, and adherence to accounting rules have a direct impact on unethical behavior and tendencies of the accounting fraud, while for the effectiveness of internal controls and adherence to accounting rules have an indirect influence through unethical behavior as an intervening variable against the tendency of the accounting fraud.
The Influence of Industry Type, Ownership Structure, Company Risk, and Intellectual Capital Efficiency on Intellectual Capital Performance Pradita, Intan Ika; Solikhah, Badingatus
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13862

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh jenis industri, kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, risiko perusahaan, dan efisiensi dalam investasi modal intelektual terhadap kinerja modal intelektual (VAIC). Jenis penelitian ini adalah penelitian kuantitatif, dengan populasi Finalis Indonesian MAKE Study tahun 2013, 2014, dan 2015 sebanyak 81 organisasi. Teknik pengambilan sampel dengan menggunakan purposive sampling technique dengan sampel sebanyak 32 perusahaan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan dari perusahaan sampel tahun 2013, 2014, dan 2015 yang diunduh di BEI. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif dan analisis regresi berganda, dengan menggunakan bantuan aplikasi SPSS windows 21. Hasil penelitian menunjukkan bahwa kinerja modal intelektual pada perusahaan sampel termasuk ke dalam kategori top performance. Penelitian ini juga menunjukkan bahwa kinerja modal intelektual perusahaan dengan jenis industri research intensive lebih tinggi dibandingkan dengan jenis not research intensive. Simpulan dari penelitian ini yaitu variabel jenis industri, kepemilikan manajerial, risiko perusahaan, efisiensi dalam investasi modal intelektual memiliki pengaruh terhadap kinerja modal intelektual, sedangkan kepemilikan institusional dan kepemilikan asing tidak memiliki pengaruh terhadap kinerja modal intelektual. The purpose of this study was to analyze the influence of the type of industry, managerial ownership, institutional ownership, firm risk, and efficiency in the intellectual capital performance (VAIC) investment of the intellectual capital. This type of research is quantitative research, with a population of Indonesian MAKE Study finalist in 2013, 2014, and 2015 as many as 81 organizations. Samplin technique by using purposive sampling technique with a sample of 32 companies. Data collection technique used were documentation. The data used are secondary dara from the annual financial statements of the company until 2013, 2014, and 2015 are downloaded on the Stock Exchange. The data analysis used in this research is descriptive statistics and multiple regression analysis, using the SPSS application support Windows 21. The results showed that the performance of intellectual capital in the sample firms fall into the category of top performance. The study also shows that the performance of the company's intellectual capital to the type of intensive research industry is higher than other types of intensive research notes. Conclutions of this analysis, the variabel types of industry, managerial ownership, firm risk, and intellectual capital investment efficiency has an influence on the intellectual capital performance, whereas the institutional ownership, and foreign ownership has no effect on the intellectual capital performance.
The Effect of Total Quality Management to The Performance of The Company with The Balanced Scorecard Approach As Intervening Variables Winarti, Winarti; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.13863

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh langsung variabeltotal quality management terhadap kinerja perusahaan, menganalisa total quality management terhadap kinerja perusahaan melalui balanced scorecard, menganalisa pengaruh variabel total quality management terhadap kinerja perusahaan melalui pendekatan BSC pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. Populasi terdiri dari 8 perusahaan manufakturyang berada di kabupaten/kota Pati.Sampel yang memenuhi kriteria sebanyak 35 responden dengan 3 unit analisis penelitian yaitu manajer, karyawan dan pelanggan.Teknik pengambilan sampel menggunakan probabolity sampling sehingga dihasilkan delapan perusahaan. Metode analisis data menggunakan analisis statistik Inferensial, analisis uji asumsi klasik, dan analisis regresi menggunakan SPSS Statistics 21. Hasil penelitianmenunjukkan bahwa total quality management tidak berpengaruh langsung terhadap kinerja perusahaan. Dilihat dari efek mediasi, variabel balanced scorecard memediasi hubungan antara TQM terhadapkinerja perusahaan. Simpulan dari penelitian ini adalahvariabel TQMtidak berpengaruh langsung terhadap kinerja perusahaan dan variabel total quality management berpengaruh terhadap kinerja perusahaan melalui pendekatan balanced scorecard pada indikator perspektif pelanggan, perspektif bisnis internal serta perspektif pertumbuhan dan pembelajaran. This study aimed to analyze the effect of total quality management variable on company performance, to analyze total quality management on company performance through balanced scorecard, to analyze the effect of total quality management variable on company performance using BSC approach on indicators of customer perspective, internal business, growth and learning perspective. The population of eight companies of manufacturing which were in Pati Regancy.The sample which was appropriate with the criteria as many as thirty five respondents was three units of analysis research: the manager, the employees and the customers.The sampling technique used probability sampling. The data analysis method used inferential statistical analysis that was classical assumption test analysis, and regression analysis using SPSS Statistics 21. The results of this study showed that total quality management variable did not affect on company performance. Judging from the effect of mediation, balanced scorecard mediation the relationship between of TQM on company performance.Summary of this study is the TQM variable indirectly affected on company performance which mediated by balanced scorecard variable and total quality management variable affected the company performance using balanced scorecard approach on indicators of customer perspective, internal business perspective, growth and learning perspective. Keywords: Total Quality Management; Company Performance; and Balanced Scorecard.
The Analysis of Financial Performance in Moderating Determinant of Company Debt Policy Endah, Siti Nur; Wahyudin, Agus
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14236

Abstract

Tujuan penelitian adalah mengkaji peran kinerja keuangan dalam memoderasi pengaruh kepemilikan manajerial, kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan terhadap kebijakan hutang. Populasi penelitian sejumlah 138 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015. Pemilihan sampel menggunakan metode purposive sampling yang diperoleh sejumlah 333 unit analisis. Teknik analisis menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Pertumbuhan perusahaan dan ukuran perusahaan berpengaruh positif signifikan terhadap kebijakan hutang. Kebijakan dividen berpengaruh negatif signifikan terhadap kebijakan hutang, sedangkan kepemilikan manajerial tidak berpengaruh terhadap kebijakan hutang. Kinerja keuangan memoderasi secara signifikan pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang, namun tidak memoderasi pengaruh kebijakan dividen dan pertumbuhan perusahaan terhadap kebijakan hutang. Berdasarkan hasil penelitian, dapat disimpulkan bahwa kebijakan hutang perusahaan dipengaruhi oleh kebijakan dividen, pertumbuhan perusahaan, dan ukuran perusahaan, serta kinerja keuangan dapat memoderasi pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap kebijakan hutang. The aims of the study are to examine the role of financial performance in moderating the influence of managerial ownership, dividend policy, firm growth, and firm size towards debt policy.The populations of the study are 138 companies which are listed in the Indonesia Stock Exchange (BEI) during 2013-2015period. Data were selected by purposive sampling method obtained by 333 unit of analysis.Moderated regression analysis by difference absolute value test was used to analyse data. Firm growth and firm size had a significant positive effect on debt policy. Dividend policy had a significant negative effect on debt policy, while managerial ownership didn’t havesignificant effect on debt policy. Financial performance moderates significantly the effect of managerial ownership and firm size on debt policy, but unablebe used to moderate the influence of dividend policy and corporate growth on debt policy. Based on the research result, it can be concluded that the company's debt policy is influenced by dividend policy, firm growthand firmsize, and financial performance can moderate the effect of managerial ownership and firm size on debt policy
The Effect of Political Competition, HDI, and Leverage on The Availability and Accessibility of Local Financial Information on The Website Hanifah, Fika Fikrotul; Kiswanto, Kiswanto
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.14281

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi politik, indeks pembangunan manusia, dan leverage terhadap ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah. Populasi dalam penelitian ini adalah seluruh pemerintah daerah di Indonesia yang berjumlah 542 dengan menggunakan purposive sampling dan metode dokumentasi. Sampel penelitian sebanyak 51 pemerintah daerah. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan program SPSS versi 21. Hasil penelitian model penelitian I menunjukkan bahwa indeks pembangunan manusia dan leverage berpengaruh terhadap ketersediaan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap ketersediaan informasi keuangan daerah. Hasil model penelitian II adalah indeks pembangunan manusia dan leverage berpengaruh terhadap keteraksesan informasi keuangan daerah, sedangkan kompetisi politik tidak berpengaruh terhadap keteraksesan informasi keuangan daerah. Berdasarkan hasil penelitian dapat disimpulkan bahwa faktor yang mempengaruhi ketersediaan dan keteraksesan informasi keuangan daerah pada website resmi pemerintah daerah yaitu indeks pembangunan manusia dan leverage. This study aims to determine the effect of political competition, human development index, and leverage to the availability and accessibility of regional financial information on local government website. The population of this study is 542 of local government with purposive sampling and documentation method. The research sample is as many as 51 local government. Research data analysis uses descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result of this research showed that human development index and leverage gives effect to regional financial information availability on the first research model. Beside it, the political competition has not give effect on regional financial information availability. The second research model result is human development index and leverage gives effect to regional financial information accessibility. Then, the political competition has not give effect on accessibility of regional financial information. Based on the research result can be conclude that influence factors of availability and accessibility of regional financial information on local government website are human development index and leverage.
DETERMINAN PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggiyani, Sri Wiwik; Yanto, Heri
Accounting Analysis Journal Vol 5 No 2 (2016): May 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i2.14355

Abstract

Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh tipe industri, independensi komite audit, ukuran perusahaan, rasio leverage (DER), rasio profitabilitas (ROA) terhadap pengungkapan sustaianbility report. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2009-2013. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling yang menghasilkan 26 dari tahun 2009 – 2013. Alat analisis untuk menguji hipotesis adalah path analysis dengan software AMOS versi 21. Hasil penelitian ini menunjukkan bahwa tipe industri berpengaruh negatif dan signifikan terhadap ukuran perusahaan, selanjutnya tipe industri berpengaruh negatif dan signifikan terhadap rasio leverage, kemudian ukuran perusahaan berpengaruh positif dan signifikan terhadap rasio leverage. Rasio leverage berpengaruh negatif dan signifikan terhadap profitabilitas dan rasio leverage berpengaruh negatif dan signifikan terhadap pengungkapan sustainability report. Juga ukuran perusahaan yang berpengaruh positif dan signifikan terhadap pengungkapan sustainability report. The aim of this study was to obtain empirical evidence of the impact of the type of industry, the independency audit committee, company size, leverage ratio (DER), profitability ratio (ROA) to the sustainability report. The population on this research is all the company that registered in Indonesia Stock Exchange (IDX) on 2009-2013. The sampling technique was conducted using purposive sampling method. Base on this method, obtained the sample of 26 companies since 2009-2013. This research used path analysis software with AMOS version 21 as the instrument to test the hypothese. The result of this research shows that the type of the industry negatively affect and significant to the company size. Next, the type of the industry negatively affect and significant to leverage ratio, then company’s standard positively affect and significant to leverage ratio. Leverage ratio negatively affect and significant to profitability and leverage ratio negatively affect and significant to sustainability disclosure report. Also company’s standard that positively affect and significant to sustainability report.

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