Pengaruh Firm Size, Profitability, Leverage, dan Good Corporate Governance terhadap Sustainability Report Disclosure pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Abstract

The purpose of this study is to determine and analyze the effect of firm size, profitability, leverage, and good corporate governance on sustainability report disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research uses a quantitative approach with an associative research type. A sample of 35 companies was selected through purposive sampling method. The data analysis techniques used include descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results showed that firm size has no significant effect on sustainability report disclosure. Meanwhile, profitability, leverage, and good corporate governance have a significant positive effect on sustainability report disclosure. Simultaneously, the four variables have a significant effect on sustainability report disclosure. These findings indicate that financial conditions and good corporate governance practices play an important role in improving corporate sustainability transparency and accountability.