Fatikhin, Bahrul (2026) Pengaruh Firm Size, Free Cash Flow Capacity, dan Company Activity terhadap Corporate Sustainability Disclosure pada Perusahaan Basic materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Firm Size, Free Cash Flow Capacity, and Company Activity on Corporate Sustainability Disclosure based on the GRI 2021 Standards by incorporating Profitability and Leverage as control variables. The study employs a quantitative approach using basic materials companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Purposive sampling was used to select the research sample, resulting in 72 companies out of a population of 109 companies, with a total of 216 observations. The data were analyzed using the Random Effect Model (REM) with a robust standard error approach. The results indicate that Firm Size has a positive and significant effect on Corporate Sustainability Disclosure. This finding suggests that larger companies tend to disclose sustainability information more extensively due to their higher public visibility and greater legitimacy demands from stakeholders. In contrast, Company Activity has a negative and significant effect on Corporate Sustainability Disclosure, indicating that higher asset utilization efficiency is associated with a lower level of sustainability disclosure. Meanwhile, Free Cash Flow Capacity has no significant effect on Corporate Sustainability Disclosure, implying that the availability of internal funds is not a primary determinant of sustainability disclosure practices.
| 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: | Bahrul Fatikhin | ||||||||
| Date Deposited: | 10 Jul 2026 07:05 | ||||||||
| Last Modified: | 10 Jul 2026 07:05 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55109 |
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