Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, dan Leverage terhadap Pengungkapan Laporan Keberlanjutan
DOI:
https://doi.org/10.32493/Inovasi.v12i1.p311-326.48271Keywords:
Profitabilitas; Likuiditas; Ukuran Perusahaan; Leverage; Laporan KeberlanjutanAbstract
Penelitian ini bertujuan untuk mengkaji pengaruh profitabilitas, likuiditas, ukuran perusahaan, dan leverage terhadap tingkat pengungkapan laporan keberlanjutan. Studi ini menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diperoleh dari 156 perusahaan sektor infrastruktur dan bahan baku yang terdaftar di Bursa Efek Indonesia selama periode 2021–2023. Pemilihan model analisis terbaik dilakukan melalui regresi data panel, diikuti dengan pengujian asumsi klasik dan uji hipotesis. Temuan dalam penelitian ini mengindikasikan bahwa profitabilitas serta ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap pengungkapan keberlanjutan. Sebaliknya, likuiditas tidak memberikan dampak yang signifikan, sedangkan leverage menunjukkan pengaruh negatif yang signifikan. Temuan ini memberikan wawasan bagi para pengambil kebijakan dalam menilai transparansi dan mengelola risiko perusahaan.
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