Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi

Abstract

Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability.

Keywords: Company Size, Leverage, Profitability, Sustainability report