PENGARUH PROFITABILITAS, FIRM SIZE DAN AKTIVITAS PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Penulis

  • Prisila Damayanty Institut Bisnis dan Informatika Kosgoro, Indonesia
  • Dodi Wahab Institut Bisnis dan Informatika Kosgoro, Indonesia
  • Nurmelia Safitri Institut Bisnis dan Informatika Kosgoro, Indonesia

DOI:

https://doi.org/10.29040/jie.v6i2.4998

Abstrak

The purpose of this study is to look at the effect of profitability, firm size, and company activities on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 10 sample companies. After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. And company activities variable has a positive effect on the disclosure of sustainability report. While the firm size variable did not affect the disclosure of sustainability report. Keywords: Profitability, Firm Size, Company Activities, Sustainability Report.

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Unduhan

Diterbitkan

2022-08-31

Cara Mengutip

Damayanty, P., Wahab, D., & Safitri, N. (2022). PENGARUH PROFITABILITAS, FIRM SIZE DAN AKTIVITAS PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. JURNAL ILMIAH EDUNOMIKA, 6(2), 1462–1470. https://doi.org/10.29040/jie.v6i2.4998

Terbitan

Vol 6 No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022

Bagian

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