Pengaruh Leverage, Bank Size, Profitabilitas dan Corporate Governance Terhadap Pengungkapan Sustainability Report pada Perusahaan Perbankan yang Terdaftar di BEI pada Tahun 2020-2023

Abstract

This study was conducted to determined the effect of leverage, bank size, profitability and corporate governance on sustainability report disclosure. This study is a quantitative research with population data from banking sector companies listed on the IDX in 2020-2023. In this study, the sample was determined using purposive sampling technique with specific criteria, so that the sample in this study was 39 companies with 156 observations. This study used secondary data where the data was obtainned through the company's official website and Indonesia Stock Exchange www.idx.co.id. The analysis methods used are descriptive statistical analysis, regression estimation model selection test, classical assumption test, panel data regression, and hypothesis test using EViews 12 Version software. This study found that corporate governance has significant positive effect partially on sustainability report disclosure and bank size has significant negative effect partially on sustainability report disclosure. Finally, it was found that leverage and profitability have no partial effect on sustainability report disclosure.