Pengaruh Firm Size, Profitability, Leverage dan Audit Committee Terhadap Sustainability Report Disclosure Pada Food And Beverage Industry Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023

Abstract

This study aims to analyse and determine the effect of firm size, profitability, leverage, and audit committee on sustainability report disclosure in the Food and Beverage Industry listed on the Indonesia Stock Exchange for the 2021–2023 period. This research is associative and uses quantitative data. The population in this study consists of all Food and Beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. The final sample comprises 30 companies selected using purposive sampling. The data analysis techniques used include descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics version 25. The results of the study prove that firm size has a positive and significant effect on sustainability report disclosure, profitability has a positive and significant effect on sustainability report disclosure, leverage has a positive and significant effect on sustainability report disclosure, and the audit committee has no effect on sustainability report disclosure. The result of this study also proved that simultaneously firm size, profitability, leverage, and audit committee influence sustainability report disclosure in the Food and Beverage Industry listed on the Indonesia Stock Exchange for the 2021–2023 period.