Pengaruh Leverage, Profitability, Ukuran Perusahaan dan Kepemilikan Institusional terhadap Sustainability Reporting pada Perusahaan Consumer Non-Cyclicals yang terdaftar di BEI Periode 2020-2023

Abstract

Sustainability reporting is a report that provides information about the impact of a company on environmental, social and economic aspects. With this report on sustainability reporting, it is expected to attract the attention of companies in global business and increase public confidence and stakeholders to invest their capital in the company. This research aims to analyze the influence of leverage, profitability, company size, and institutional ownership on sustainability reporting. The population in this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023 totaling 125 companies. The sample of this study was selected using purposive sampling. The number of samples in this study were 64 samples of companies in the period 2020-2023. The analysis tool uses multiple linear regression tests. The results of this study indicate that leverage affects sustainability reporting, profitability has no effect on sustainability reporting, company size affects sustainability reporting and institutional ownership has no effect on sustainability reporting.