Pengaruh Profitabilitas Dan Leverage Terhadap Luas Pengungkapan Sustainability Report Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di BEI Tahun 2020-2022

Allen, Cellvin (2024) Pengaruh Profitabilitas Dan Leverage Terhadap Luas Pengungkapan Sustainability Report Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di BEI Tahun 2020-2022. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of profitability and leverage on the extent of sustainability report disclosure in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative. The data used is secondary data. The population in this research is non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange. The sampling method used a purposive sampling technique so that 216 samples were obtained. Hypothesis testing was carried out using multiple linear regression analysis using the SPSS version 22 application. The research results showed that profitability and leverage had an effect on the extent of sustainability report disclosure.

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