Determinan Materiality Disclosure pada Sustainability Report
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh leverage, ukuran perusahaan, profitabilitas terhadap sustainability report (laporan keberlanjutan). Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Berdasarkan kriteria sampel yang telah ditentukan, maka didapatkan jumlah sampel sebanyak 11 perusahaan dari 165 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2023, sehingga data penelitian yang dianalisis berjumlah 44 data. Metode analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS versi 25. Hasil penelitian yang didapatkan yaitu (1) leverage berpengaruh terhadap sustainability report, (2) ukuran perusahaan tidak berpengaruh terhadap sustainability report, (3) profitabilitas berpengaruh terhadap sustainability report.
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