PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR HEALTHCARE, ENERGY, DAN FINANCIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2021

YOHANA, SHERLY (2022) PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN SEKTOR HEALTHCARE, ENERGY, DAN FINANCIALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019 – 2021. Skripsi thesis, Universitas Tarumanagara.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitability, leverage, dan firm size terhadap pengungkapan sustainability report pada perusahaan sektor healthcare, energy, dan financials yang terdaftar di Bursa Efek Indonesia pada periode 2019-2021. Sampel diseleksi dengan metode non-probability sampling dan teknik purposive sampling dan data yang didapat adalah sejumlah 12 perusahaan. Data diolah menggunakan program EViews (Econometric Views) versi 12. Hasil penelitian ini menunjukkan bahwa profitability dan leverage memiliki pengaruh positif dan signifikan terhadap pengungkapan sustainability report, sedangkan firm size tidak memiliki pengaruh terhadap pengungkapan sustainability report. Kata Kunci: Profitability, Leverage, Firm Size, Pengungkapan Sustainability Report This study aims to determine the effect of profitability, leverage, and firm size on sustainability report disclosure in healthcare, energy, and financial sector companies listed on the Indonesia Stock Exchange in the 2019-2021 period. Samples were selected using non-probability sampling and purposive sampling techniques and the data obtained consisted of 12 companies. Data were processed using the EViews (Econometric Views) version 12 program. The results of this study indicate that profitability and leverage have a positive and significant effect on sustainability report disclosure, while firm size has no effect on sustainability report disclosure. Keywords: Profitability, Leverage, Firm Size, Sustainability Report Disclosure

Item Type: Thesis (Skripsi)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 08 Mar 2024 02:30
Last Modified: 08 Mar 2024 02:30
URI: http://repository.untar.ac.id/id/eprint/43222

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