Determinan Pengungkapan Pengungkapan Sustainability Report Pada Perusahaan Sektor Pertambangan di BEI

Abstract

The aim of this research is to find out how Profitability, Leverage and Company Size affect Sustainability Report Disclosure (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period). This study uses a quantitative approach. The data collection technique uses purposive sampling. The population in this research are mining sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data analysis techniques include statistics, classical assumption tests, and hypothyroidism tests. Based on the results of this research, it shows that Profitability and Company Size have a significant positive effect on Sustainability Report Disclosure. Meanwhile, Leverage has no effect on Sustainability Report Disclosure.