Pengaruh Profitability, Firm Size, Leverage, dan Employee Pressure Terhadap Sustainability Report Assurance Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2023

Abstract

This study aimed to determine the effect of profitability, firm size, leverage, and employee pressure toward the sustainability report assurance in minings listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used purposive sampling technique and obtained 34 samples with 102 units 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 result show that employee pressure has a positive effect on sustainability report assurance, profitability has a negative effect on sustainability report assurance. Firm size and leverage has no effect on sustainability report assurance.