DAFTAR ISI

Halaman
HALAMAN JUDUL ...........................................................................................i
HALAMAN PERSETUJUAN.............................................................................ii
PENGESAHAN KELULUSAN UJIAN .............................................................iii
PERNYATAAN ORISINALITAS SKRIPSI ......................................................iv
ABSTRACT ..........................................................................................................v
ABSTRAK ..........................................................................................................vi
KATA PENGANTAR .........................................................................................vii
DAFTAR ISI........................................................................................................x
DAFTAR TABEL................................................................................................xiii
DAFTAR GAMBAR ...........................................................................................xiv
DAFTAR LAMIRAN..........................................................................................xv
BAB I PENDAHULUAN .................................................................................1
1.1 Latar Belakang .........................................................................1
1.2 Rumusan Masalah .....................................................................8
1.3 Tujuan dan Manfaat Penelitian .................................................10
1.3.1 Tujuan Penelitian ............................................................10
1.3.2 Manfaat Penelitian ..........................................................10
1.4 Sistematika Penulisan ...............................................................12

BAB II TINJAUAN PUSTAKA ........................................................................13

2.1 Landasan Teori..........................................................................13
2.1.1 Teori Stakeholder ............................................................13
2.1.2 Teori Legitimasi ..............................................................15
2.2 Konsep Keberlanjutan ...............................................................18
2.2.1 Definisi Berkelanjutan ....................................................18
2.2.2 Pembangunan Berkelanjutan ..........................................20
2.2.3 Sustainability Report.......................................................20
2.3 Konsep Triple Bottom Line .......................................................23
2.4 Tanggung Jawab Sosial Perusahaan (CSR) ..............................25
2.5 Karakteristik Perusahaan dan Pengungkapan SR .....................26
2.5.1 Kinerja Keuangan ...........................................................26
2.5.1.1 Profitabilitas ......................................................27
2.5.1.2 Likuiditas ...........................................................28
2.5.1.3 Leverage ............................................................28
2.5.1.4 Analisis Aktivitas ..............................................29
2.5.2 Ukuran Perusahaan .........................................................30

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 2.6 Corporate Governance / Tata Kelola Perusahaan ....................30
2.6.1 Komite Audit ..................................................................31
2.6.2 Dewan Direksi ................................................................32
2.6.3 Governance Committee ..................................................33
2.7 Penelitian Terdahulu .................................................................34
2.8 Kerangka Teoritis......................................................................39
2.9 Pengembangan Hipotesis ..........................................................42
2.9.1 Hubungan antara Profitabilitas dengan
Pengungkapan SR...........................................................42
2.9.2 Hubungan antara Likuiditas dengan
Pengungkapan SR...........................................................43
2.9.3 Hubungan antara Leverage dengan
Pengungkapan SR...........................................................45
2.9.4 Hubungan antara Aktivitas dengan
Pengungkapan SR...........................................................46
2.9.5 Hubungan antara Ukuran Perusahaan dengan
Pengungkapan SR...........................................................48
2.9.6 Hubungan antara Komite Audit dengan
Pengungkapan SR...........................................................49
2.9.7 Hubungan antara Dewan Direksi dengan
Pengungkapan SR...........................................................51
2.9.8 Hubungan antara Governance Committee dengan
Pengungkapan SR...........................................................53

BAB III METODE PENELITIAN ......................................................................55

3.1 Variabel Penelitian dan Definisi Operasional ...........................55
3.1.1 Variabel Terikat ..............................................................55
3.1.2 Variabel Bebas ...............................................................55
3.1.2.1 Kinerja Keuangan ..............................................55
3.1.3 Ukuran Perusahaan .........................................................58
3.1.4 Corporate Governance ..................................................58
3.2 Populasi dan Sampel .................................................................60
3.3 Jenis dan Sumber Data ..............................................................62
3.4 Metode Pengumpulan Data .......................................................63
3.5 Metode Analisis Data ................................................................63
3.5.1 Uji Beda Rata-Rata (t-test) .............................................63
3.5.2 Regresi Logistik ............................................................64

BAB IV HASIL DAN PEMBAHASAN .............................................................69

4.1 Deskriptif Objek Penelitian.......................................................69

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 4.2 Analisis Statistik Deskriptif ......................................................71
4.2.1 Analisis Statistik Deskriptif ............................................72
4.2.3 Analisis Tabulasi Silang .................................................74
4.3 Analisis Data .............................................................................75
4.3.1 Uji Beda Rata-Rata .........................................................75
4.3.2 Uji Regresi Logistik ........................................................82
4.3.2.1 Menguji Kelayakan Model Regresi ...................82
4.3.2.2 Menguji Keseluruhan Model .............................82
4.3.2.3 Koefisien Determinasi .......................................83
4.3.2.4 Uji Multikolinieritas ..........................................84
4.3.2.5 Menguji Hipotesis .............................................85
4.4 Pembahasan Hasil ..........................................................................89
4.4.1 Pengaruh Profitabilitas terhadap Pengungkapan SR.......89
4.4.2 Pengaruh Likuiditas terhadap Pengungkapan SR ...........90
4.4.3 Pengaruh Leverage terhadap Pengungkapan SR ............92
4.4.4 Pengaruh Aktivitas terhadap Pengungkapan SR.............93
4.4.5 Pengaruh Ukuran Perusahaan terhadap
Pengungkapan SR...........................................................95
4.4.6 Pengaruh Komite Audit terhadap Pengungkapan SR.....96
4.4.7 Pengaruh Dewan Direksi terhadap Pengungkapan SR...97
4.4.8 Pengaruh Governance Committee terhadap
Pengungkapan SR...........................................................98

BABV PENUTUP ...............................................................................................101

5.1 Simpulan ...................................................................................101
5.2 Keterbatasan ..............................................................................103
5.3 Saran .........................................................................................104

DAFTAR PUSTAKA ..........................................................................................106

LAMPIRAN-LAMPIRAN ..................................................................................113

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