THE EFFECT OF PROFITABILITY AND COMPANIES SIZE ON SUSTAINABILITY REPORT DISCLOSURE CASE STUDY OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2022

Abstract

A sustainability report is a form of a report conducted by a company to communicate to all stakeholders regarding economic, social, and environmental performance. This study aims to determine the effect of profitability and company size on sustainability report disclosure in mining companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample selection method is a purposive sampling method, a total of 10 companies were sampled for 5 years. This study uses secondary data obtained from sustainability reports and financial reports on the official website of the Indonesia Stock Exchange and the company's website. The analysis method used in this research is multiple linear regression analysis and hypothesis testing using the t-test and f-test. The results of this study indicate that partial profitability has a positive and significant effect on sustainability report disclosure and company size has no significant effect on sustainability report disclosure. While simultaneously profitability and company size have a significant effect on sustainability report disclosure.