PENGARUH PENGUNGKAPAN KEBERLANJUTAN EKONOMIK-SOSIO EKOLOGI TERHADAP PROFITABILITAS

Abstract

This research aims to test and determine the influence of three aspects of sustainability disclosure, namely economic aspects, environmental aspects and social aspects on the profitability of non-cyclical consumer sector companies in 2019-2021. The independent variables in this research are disclosure of sustainability reports on economic aspects, sustainability reports on environmental aspects, sustainability reports on social aspects with the dependent research variable being profitability which is proxies by return on assets (ROA). This research is causal research with a quantitative approach. The sampling technique used in the research used saturated sampling. The target population used in this research is all non-cyclical consumer companies listed on the Indonesia Stock Exchange for the 2019-2021 period, totaling 87 companies. The sample used in this research was 87 companies, the data collection method used in this research was the documentation method, and the data in this research was analyzed using multiple linear regression. The research results show that the sustainability of economic aspects is proven to have a positive influence on return on assets; The sustainability of environmental aspects is proven to have a positive influence on return on assets and the sustainability of social aspects is proven to have a positive influence on return on assets.