Pengaruh Leverage, Firm Size , Profitability, dan Audit Committee terhadap Sustainability Report Disclosure pada Perusahaan Manufaktur Subsektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2020-2023

Abstract

This research aims to measure the influence of Leverage, Firm Size, Profitability, and Audit Committee on Sustainability Report Disclosure in automotive and component subsector manufacturing companies listed on the IDX in 2020-2023. This research uses a quantitative approach. In this research, the population consisted of 17 companies, of which a sample of 9 companies was selected using purposive sampling techniques with a total of 36 research observations. The type of data used is secondary data on automotive company financial reports and components for the 2020-2023 period from the Indonesian Stock Exchange. The data analysis techniques used in this research are descriptive statistics, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of this research indicate that the Audit Committee has a positive and significant effect on Sustainability Report Disclosure; Leverage and Profitability have a negative and significant effect on Sustainability Report Disclosure; Firm Size has no effect on Sustainability Report Disclosure; Simultaneously Leverage, Firm Size, Profitability, and Audit Committee influence Sustainability Report Disclosure.