Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Sustainability Department terhadap Pengungkapan Sustainability Report Assurance pada Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

This study aims to analyze the effect of company size, profitability, leverage and sustainability department on the disclosure of sustainability report assurance in banks listed on the Indonesia Stock Exchange in 2020-2023 with a total of 47 banks. The sampling technique used purposive sampling technique and obtained 25 banks with 100 units of analysis. This type of research is quantitative research. This type of research data is secondary data. The data were analyzed with descriptive statistics and logistic regression. The results showed that company size has a negative and significant effect on disclosure of sustainability report assurance, profitability has a positive and significant effect on disclosure of sustainability report assurance, leverage has a positive and significant effect on disclosure of sustainability report assurance, and sustainability department has no effect on disclosure of sustainability report assurance.