Analisys of the Effect of Profitability, Leverage, and Firm Size on Sustainability Report Disclosure in Banking Industry Companies Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.66755/belacoss.v2i2.219Keywords:
Profitability, Leverage, Firm Size, Sustainability ReportAbstract
This study aims to analyze the effect of profitability, leverage, and firm size on the level of sustainability report disclosure in banking industry companies under KBMI Level 3 and 4. The population of this research consists of banking industry subsectors categorized as KBMI 3 and 4 listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. A sustainability report reflects a company’s commitment and responsibility toward society, and it is a mandatory requirement for financial institutions as regulated by the Financial Services Authority (OJK).
In this study, profitability is measured using Return on Assets (ROA), leverage is measured using the Debt to Equity Ratio (DER), and firm size is represented by total assets. The research design is causal in nature, and data were analyzed using panel data regression with the assistance of EViews 13 software. Classical assumption tests—including normality, multicollinearity, autocorrelation, and heteroscedasticity tests—were conducted to ensure the validity of the regression model. The research population includes 46 banking industry companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, while the research sample consists of 12 banking companies. The results indicate that profitability and leverage have no significant effect on sustainability report disclosure, whereas firm size has a significant effect on sustainability report disclosure.
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