PENGARUH UKURAN PERUSAHAAN, LEVERAGEDANPROFITABILITAS TERHADAP PENGUNGKAPANSUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024)

LUSITA, MELA (2025) PENGARUH UKURAN PERUSAHAAN, LEVERAGEDANPROFITABILITAS TERHADAP PENGUNGKAPANSUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to test the effect of the company size, leverage and profitability against the disclosure of sustainability report on a mining company listed on the Indonesia Stock Exchange (IDX) for the 2021-2024. Sampling withdrawal is used based on purposive sampling. The samples of this study were 30 companies.sustainability report on this study used the Sustainability Report Disclosure Index (SRDI). The data analysis techniques used are multiple linear regression analysis. The results show that the company size does not significant negative effect the disclosure of sustainability report, leverage has a significant negative effect on the disclosure of sustainability report, profitability has a significant positive effect on the disclosure of sustainability report.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Uzliawati, LIA	197611072002122001
Thesis advisor	DWI ASTUTI, KURNIASIH	197601142010122001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, leverage, profitabilitas terhadap pengungkapan sustainability report (SR) pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2021 – 2024. Penarikan sampel digunakan berdasarkan purposive sampling. Jumlah sampel penelitian ini adalah 30 perusahaan. Sustainability Report pada penelitian ini menggunakan Sustainability Report Disclosure Index (SRDI). Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasill penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh negatif signifikan terhadap pengungkapan sustainability report, leverage berpengaruh negatif signifikan terhadap sustainability report, dan profitabilitas berpengaruh positif signifikan terhadap pengungkapan sustainability report.

Uncontrolled Keywords:

company size, leverage, profitability, sustainability report disclosure ukuran perusahaan, leverage, profitabilitas, pengungkapansustainability report

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

MRS MELA LUSITA

Date Deposited:

08 Sep 2025 08:26

Last Modified:

08 Sep 2025 08:26

URI:

http://eprints.untirta.ac.id/id/eprint/53807

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