PENGARUH PENERBITAN SAHAM DAN OBLIGASI TERHADAP SUSTAINABILITY DISCLOSURE DENGAN MODERASI PENGAWASAN DAN PENGARUH KELUARGA

Endang Ranitawati

doi:10.53712/jmm.v4i1.535

PENGARUH PENERBITAN SAHAM DAN OBLIGASI TERHADAP SUSTAINABILITY DISCLOSURE DENGAN MODERASI PENGAWASAN DAN PENGARUH KELUARGA

Endang Ranitawati

Abstract

Tujuan dari penelitian ini menganalisis pengaruh penerbitan saham dan obligasi
terhadap sustainability ddisclosure dengan pengawasan dan pengaruh keluarga sebagai variabel moderating. Pengambil sampel berdasarkan pada perusahaan yang terdaftar di Bursa Efek Indonesia yang telah menerbitkan sustainability disclossure pada tahun 2013 – 2015. Metode puposive sampling merupakan metode pemilihan sampel yang digunakan. Ordinary least squre merupakan teknik analisis yang digunakan. Hasil pengungkapan bahwa penerbitan saham tidak berpengaruh secara positif tehadap sustainability disclosure, akan tetapi penerbitan obligasi yang berpengaruh secara positif signifikan terhadap sustainability disclosure. Selain daripada itu bahwa variabel moderating pengawasan dan pengaruh keluarga tidak dapat memoderasi hubungan antara penerbitan saham dan obligasi dengan sustainability disclosure.

Keywords

Penerbitan Saham, Penerbitan Obligasi, Sustainability Disclosure, Pengawasan dan Pengaruh Keluarga

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DOI: http://dx.doi.org/10.53712/jmm.v4i1.535