THE IMPACT OF PROFITABILITY AND FOREIGN OWNERSHIP ON SUSTAINABILITY REPORT DISCLOSURE

Wibisono, Bernadetta Yovita (2019) THE IMPACT OF PROFITABILITY AND FOREIGN OWNERSHIP ON SUSTAINABILITY REPORT DISCLOSURE. S1 thesis, UAJY.

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Abstract

This research tries to find the impact of profitability and foreign ownership on sustainability report disclosure. This research uses the sample of all the listed corporations in Indonesia Stock Exchange which have sustainability report in 2015 until 2017 based on GRI G4. Based on the criteria and data trimming, there are total 105 corporations used as sample. The multiple regression is used to test hypothesis. The independent variables in this research are profitability and foreign ownership. While, the dependent variable is the sustainability report disclosure index measured by using GRI G4. This research also using the control variable is the size of commissioners’ board. The result shows that the profitability do not have positive significant relationship to sustainability report disclosure. The foreign ownership shows that it has positive significant relationship to sustainability report disclosure. However, the size of commissioners’ board has negative and significant impact on sustainability report disclosure.

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