ANALISIS KINERJA MANAJEMEN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN PERBANKAN TAHUN 2020-2023

Abstract

This study aims to analyze management performance on sustainability report disclosure in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Using purposive sampling technique, this study involved 25 companies, resulting in a total of 100 samples. The normality test shows that the data meets the assumption of normality. The analysis shows taht profitability has a significant positive effect on sustainability report disclosure. On the other hand, leverage has a significant negative influence, and company size has a significant positive influence on sustainability report disclosure.