PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN TIPE INDUSTRI TERHADAP PENGUNGKAPAN SUKARELA PELAPORAN KEBERLANJUTAN (Studi empiris pada perusahaan manufaktur yang terdaftar di BEI tahun 2018-2020)

Ika Aulla, Noor Shodiq Askandar, Arista Fauzi Kartika Sari

Abstract


This study aims to analyze the effect of firm size, profitability and industry type on the voluntary disclosure of sustainable reporting empirical studies on manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The data used in this study is secondary data, namely financial reports and sustainability reports for 2018-2020. The independent variables in this study are company size, profitability and industry type. The independent variable is measured using the natural logarithm of total assets for company size, ROA is used to measure profitability and the type of industry is divided into low profile and high profile. The dependent variable used is the voluntary disclosure of continuous reporting. Processing and analyzing data using multiple linear regression models. Based on the analysis of multiple linear regression models, it shows that company size has a positive effect on voluntary disclosure of sustainability reporting, while profitability and industry type do not have a positive effect on voluntary disclosure of sustainability reporting.

Keywords: Sustainability report, profitability, industry type, voluntary disclosure.


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