PENGARUH UKURAN PERUSAHAAN,AKTIVITAS PERUSAHAAN,PRODUKTIVITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

Abstract

The  purpose of this study to  determine the  effect  of company size,  company activity,  and leverage on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia  Stock Exchange  (BEi).   The  research time period used is 4 years,  namely the 2016-2019 period.  The population of this study includes  all manufacturing  companies  listed on  the  Indonesia  Stock Exchange (BEi) for  the period 2016-2019.  The  sampling technique was using purposive sampling technique.  Based on  the predetermined  criteria,  8 company samples were obtained.   The type of data  used  is  secondary  data  obtained  from  the Indonesia  Stock Exchange website.   The  analysis method  used is panel  data regression analysis.  With the panel data regression model used is the Fixed Effect model.  The results showed that company size has a statistical t value (2.518480)>t-table value (2.04841)  and a prob value 0.0200  <0.05,  it can be concluded that the firm size variable has  a positive effect  on  the  disclosure  of sustainability reports,  corporate activities are known to have a statistical t value.  (-0.073586) 0.05,  it can be concluded that the  corporate activity  variable has   no  effect  on   the  Sustainability Report disclosure and leverage has at-statistic value of-0.425259,  while the t-table with a level of 5%,  df (nk)  = 28 of 2.04841.  Thus  the value of the t-statistic Leverage (-0.425259) 0.05, it can be concluded  that  the  leverage  variable has  no  effect  on  sustainability report disclosure