CD Skripsi
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Dewan Komisaris Independen Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
ABSTRACT
This study aims to analyze the Influence of Profitability, Company Size,
and Independent Board of Commissioners on Sustainability Report Disclosure
(Empirical Study on State-Owned Enterprises Listed on the Indonesia Stock
Exchange in 2020-2022). The data used in this study are secondary data. The
sample was selected using the purposive sampling method on the annual report
and sustainability report. The number of companies sampled in this study was 14
companies with 3 years of observation, so that the total sample obtained was 42
company data. The data analysis technique used was descriptive statistical
analysis and multiple linear regression with the SPSS 25 software program. The
results of the study concluded that profitability had an effect on sustainability
report disclosure. Meanwhile, company size and independent board of
commissioners do not affect sustainability report disclosure.
Keywords: profitability, company size, independent board of commissioners, and
sustainability report disclosure.
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