Pengaruh karakteristik perusahaan terhadap tingkat ungkapan keberlanjutan dalam laporan tahunan perusahaan: studi empiris pada perusahaan manufaktur di BEI 2007
NAWANGSARI, AJENG TITA , Ratna Nurhayati, SE, M.Com
The purpose of this research is to examine the impact of company profitability, size, leverage, and liquidity level to sustainability disclosure level. This research investigate the quality of sustainability disclosure level for 40 manufacturing companies which were listed in BEI 2007. The sustainability disclosure level is valued based on 49 main indicators of G3. Consistent with prior research the finding of this research describes that company's size have significant positive influence toward the sustainability disclosure level.
Kata Kunci : sustainability disclosure, profitability, company's size, leverage, and liquidity
