Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Environmental Disclosure (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023)

Abstract

This study aims to analyze the effect of company size and profitability on environmental disclosure The research adopts a quantitative, causal-associative approach, utilizing population data from energy sector companies listed on the IDX in 2022–2023. A saturated sampling method was employed, resulting in a sample of 64 companies The study uses secondary data obtained from the website www.idx.co.id and the official websites of the respective companies The analytical methods include descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The results of the study show that company size and profitability has no significant effect.