Karakteristik Perusahaan, Profitabilitas dan Pelaporan Keberlanjutan Pada Perusahaan Yang Terdaftar Di BEI 2018-2020
Abstract
Pelaporan keberlanjutan adalah pelaporan yang bersifat sukarela dan berisi informasi mengenai aktivitas sosisal dan lingkungan perusahaan yang memberikan informasi tentang pertanggungjawaban perusahaan terhadap lingkungan dan sosial yang disusun berdasarkan Pedoman Sustainability Report Global Reporting Initiative (GRI). Penelitian ini dilakukan pada perusahaan yang memenangkan The Asia Sustainability Reporting Rating Award (ASRRAT) selama periode 2018-2020 sebanyak 45 perusahaan dengan metode sampling jenuh. Pengumpulan data dilakukan dengan observasi dokumentasi kemudian dianalisis dengan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, umur perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap pelaporan berkelanjutan. Penelitian ini menunjukkan bahwa tidak semua karakteristik perusahaan yang diajukan pada penelitian sebelum-sebelumnya berpengaruh terhadap pengungkapan pelaporan keberlanjutan.
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References
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