Determinan Pengungkapan Sustainability Report pada Perusahaan Sektor Kesehatan yang terdaftar pada Bursa Efek Indonesia Periode 2019 - 2023

Agusty, Bimo (2025) Determinan Pengungkapan Sustainability Report pada Perusahaan Sektor Kesehatan yang terdaftar pada Bursa Efek Indonesia Periode 2019 - 2023. Sarjana (S1) thesis, STIE Tri Bhakrti.

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Abstract

Purpose : The purpose of this study is to analyze the influence of profitability, leverage, good corporate governance, and firm size on the disclosure of sustainability reports in health sector companies on the Indonesia Stock Exchange (IDX) for the period 2019-2023. Design/methodology/approach : this research uses a quantitative approach with secondary data sourced from the companies' annual reports. The research population is all health sector companies listed on the IDX. The sampling method used purposive sampling, resulting in 8 sample companies with 33 data observations. Data analysis was performed using multiple linear regression Findings : The results show that profitability has a negative and significant influence on the disclosure of sustainability reports. Meanwhile, leverage and good corporate governance do not have a significant influence. Another finding is that firm size has a positive and significant influence on the disclosure of sustainability reports. These results indicate that larger companies tend to have more adequate resources and higher public pressure to disclose sustainability reports. The implication of this research is the importance for companies to pay attention to the determinant factors of sustainability report disclosure Research limitations/implications : Sustainability Report, Profitability, Leverage, Good Corporate Governance, Firm Size.

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