PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Abstract

This research aimed to examine the effect of profitability and firm size, on the disclosure of sustainability reports.The research was quantitative. Moreover, the population was mining companies listed on IDX during 2019-2021. The profitability was measured by Return On Asset (ROA), firm size was measured by SIZE, and disclosure of sustainability report was measured by SRDI. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 39 data samples from 13 companies. Additionally, the data analysis technique used multiple linear with SPSS.The result showed that profitability did not affect the disclosure of the sustainability report. In other words, the first hypothesis, i.e. profitability had a significant effect on sustainability report was rejected. On the other hand, firm size had a positive effect on the disclosure of the sustainability report. This meant the second hypothesis, i.e. firm size had a positive effect on sustainability report was accepted.