Pengaruh Ukuran Perusahaan, Profitabilitas, Sensitivitas Industri Dan Analyst…

ABSTRACT This study aims to analyze and provide empirical evidence regarding the effect of firm size, profitability, industry sensitivity, and analyst coverage on sustainability report disclosure. Sustainability reports are measured using the Sustainability Report Index Disclosure. This study uses secondary data and the population in this study are plantation, mining, and manufacturing companie…