| Abstrak |
ABSTRAK
Penelitian ini bertujuan menguji pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap pengungkapan sustainability report pada perusahaan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) periode 2014-2018. Penarikan sampel dilakukan berdasarkan purposive sampling.
Jumlah sampel penelitian ini adalah 18 perusahaan. Sustainability Report pada penelitian ini menggunakan SRDI (Sustainability Report Disclosure Index). Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif terhadap sustainbility report, leverage berpengaruh negatif terhadap sustainbility report, dan ukuran perusahaan tidak berpengaruh terhadap sustainability report.
Kata Kunci:profitabilitas, leverage, ukuran perusahaan, pengungkapan sustainability report.
ABSTRACT
This study aims to examine the effect of profitability, leverage, and company size on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. Sampling is done based on purposive sampling.
The number of samples of this study were 18 companies. Sustainability Report in this study uses the SRDI (Sustainability Report Disclosure Index). The data analysis technique used is multiple linear regression analysis. The results showed that profitability has a negative effect on sustainability reports, leverage has a negative effect on sustainability reports, and company size has no effect on sustainability reports.
Keywords: profitability, leverage, company size, sustainability report disclosure.
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