Analisis Profitability, Leverage, Dan Liquidity Sebagai Pendorong Sustainability Report Disclosure Pada Perusahaan Sektor Basic Materials di Bursa Efek Indonesia

Nadia, Nadia (2026) Analisis Profitability, Leverage, Dan Liquidity Sebagai Pendorong Sustainability Report Disclosure Pada Perusahaan Sektor Basic Materials di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study seeks to investigate and present empirical evidence concerning the impact of profitability, leverage, and liquidity on the degree of sustainability report disclosure. This research examines firms in the basic materials sector that are listed on the Indonesia Stock Exchange from 2022 to 2024. This study employed a quantitative methodology utilizing secondary data obtained from annual and sustainability reports. The sampling process employed purposive sampling techniques, resulting in 225 observations collected over a three year period from 75 enterprises in the basic materials category from a total of 109 companies. The data were analyzed using panel data regression utilizing EViews software. The findings indicate that profitability and adversely impact the disclosure of sustainability reports. Simultaneously, liquidity was determined to exert no substantial impact on the disclosure of sustainability reports

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPutri, Sofie YunidaNIDN0020059501sofie.yunida.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Departement of Accounting
Depositing User: khoiri atun nadia
Date Deposited: 03 Jul 2026 07:00
Last Modified: 03 Jul 2026 07:47
URI: https://repository.upnjatim.ac.id/id/eprint/54269

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