Determinan Pengungkapan Laporan Berkelanjutan Berdasarkan Global Reporting Initiative
DOI:
https://doi.org/10.30736/jpensi.v6i2.635Keywords:
Laporan berkelanjutan, laverage, profitabilitas, likuiditas, ukuran perusahaan, umur perusahaan, jenis auditorAbstract
Perusahaan dituntut untuk ikut berpartisipasi dalam mewujudkan pembangunan berkelanjutan, namun tingkat pelaporan berkelanjutan di Indonesia masih sangat rendah. Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang berpengaruh dalam pengungkapan laporan berkelanjutan, beberapa variable independen yang dipilih adalah laverage, likuiditas, profitabilitas, umur perusahaan, ukuran perusahaan dan auditor. Penelitian ini menggunakan data sekunder dari laporan berkelanjutan perusahaan manufaktur dan tambang yang terdaftar di BEI tahun 2017-2019, data yang berhasil olah sebanyak 75 data. Hasil penelitian menunjukkan bahwa laverage, likuiditas, dan umur perusahaan tidak berpengaruh terhadap pegungkapan berkelanjutan, sementara profitabilitas, ukuran perusahaan dan audit berpengaruh terhadap pengungkapan laporan berkelanjutan.
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