Ain, Alifiyah Qurrotul (2026) Faktor-Faktor Yang Mempengaruhi Sustainability Report Disclosure Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of firm size, profitability, and leverage on sustainability report disclosure among energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The sampling technique used was purposive sampling, resulting in a total of 96 observations. The data were analyzed using panel data regression with the Random Effect Model (REM) through EViews 12 software. The results indicate that firm size, profitability, and leverage do not have a significant partial effect on sustainability report disclosure. Furthermore, these three independent variables also do not have a significant simultaneous effect on sustainability report disclosure. These findings suggest that the level of sustainability report disclosure among energy sector companies is not significantly influenced by firm characteristics represented by firm size, profitability, and leverage. Therefore, sustainability report disclosure in energy sector companies is likely influenced by other factors beyond the variables examined in this study, which may serve as a reference for future research.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | S1 Alifiyah Ain | ||||||||
| Date Deposited: | 20 Jul 2026 06:40 | ||||||||
| Last Modified: | 21 Jul 2026 00:09 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55640 |
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