CD Skripsi
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas, Leverage Danumur Perusahaan terhadap Pengungkapan sustainability Report (Studi empiris pada perusahaan Sektor energi yang terdaftar dibursa Efek Indonesia Periode 2021-2023)
ABSTRACT
This study aims to determine the effect of Firm Size, Institutional
Ownership, Profitability, Leverage, and Firm Age on Sustainability report
Disclosure (Empirical Study on Energy Sector Companies listed on the Indonesia
Stock Exchange in 2021-2023). The population in this study were all Energy
sector companies listed on the Indonesia Stock Exchange in 2021-2023. The
sample in this study amounted to 46 companies studied for 3 years, so that the
total sample amounted to 138. The sampling used in this study used purposive
sampling method, while the data processing method used in this study was
multiple linear regression analysis using SPSS version 30 software to process the
data. The results of this study indicate that the variable Firm Size, leverage, and
Firm Age has an effect on Sustainability report Disclosure, while the variables of
Institutional Ownership and Profitability has no effect on Sustainability report
Disclosure.
Keyword: Sustainability report, Firm Size, Institutional Ownership,
Profitability, Leverage, Firm Age
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