Pengaruh Profitabilitas, Ukuran Perusahaan, dan Achievement Terhadap Pengungkapan Sustainability Report

Tasri, Naufan Rahmanda (2025) Pengaruh Profitabilitas, Ukuran Perusahaan, dan Achievement Terhadap Pengungkapan Sustainability Report. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to determine the effect of profitability, company size, and achievements on sustainability report disclosure in basic materials sector companies listed on the IDX in 2021-2023. This study uses a quantitative method with the SPSS test tool and the sampling method is purposive sampling with the results of obtaining 20 companies as samples. The results prove that profitability has no effect on sustainability report disclosure, company size affects sustainability report disclosure, and Achievements affect sustainability report disclosure. Independent variables of profitability, company size, and achievement affect the disclosure of sustainability reports by 0.334 or 33.4% while the remaining 66.6% is influenced by other variables not included in the study

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSukiswo, Wahyu Helmy DimayantiNIDN0022099404wahyu.helmy.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Naufan Naufan Rahmanda Tasri
Date Deposited: 19 Jun 2025 01:56
Last Modified: 19 Jun 2025 01:56
URI: https://repository.upnjatim.ac.id/id/eprint/38437

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