ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021

Ghafira Zanbaina, NIM.: 19108040050 (2023) ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Sustainability report is part of the financial reports as a form of transparency regarding the company's social and environmental performance to stakeholders and the public. Several factors can affect the disclosure of sustainability reports such as, profitability, liquidity and leverage. This study aims to describe the effect of profitability, liquidity and leverage on the disclosure of sustainability reports. The population used in this study are insurance sector companies listed on the Indonesia Stock Exchange in 2017-2021, and got 18 companies listed. The researcher used a purposive sampling technique to select data according to the criteria. The data analysis technique uses panel data regression with the help of Microsoft Excel software and the Eviews 12 application. The results of this study indicate that profitability has a positive and significant effect on sustainability report disclosure. While liquidity and leverage have no effect on the disclosure of the sustainability report.

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