Siptiani, Muvlika Yulin (2025) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aims to determine and analyze the effect of profitability, leverage and company size on sustainability reports in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The research sample was selected using a purposive sampling method based on certain criteria so that 66 samples were obtained. The data used is secondary data obtained from financial reports and sustainability reports published on the IDX. The research method used is a quantitative approach with multiple linear regression analysis using the SPSS version 22 application. The results of the study show that profitability has a positive effect on sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure. While company size has a positive effect on sustainability report disclosure.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Profitability, Leverage, Company Size, Sustainability report Disclosure |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Muvlika Yulin Siptiani |
| Date Deposited: | 31 Jul 2025 04:44 |
| Last Modified: | 31 Jul 2025 04:44 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/14346 |
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