Pengaruh Struktur Modal, Profitabilitas dan Ukuran Perusahaan terhadap Laporan Keberlanjutan pada Perusahaan Sektor Keuangan di Indonesia yang Terdaftar pada Bursa Efek Indonesia Tahun 2020-2023

Abstract

This study aims to analyze the impact of capital structure, profitability, and company size on sustainability reporting. This type of research is quantitative by utilizing population data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample consists of 43 financial sector companies with 172 observations selected using purposive sampling method. The analysis shows that capital structure and companies size have a positive influence on sustainability reporting. However, profitability does not show any influence on sustainability reporting.