Pengaruh Ukuran Perusahaan, Dewan Direksi dan Leverage terhadap Pengungkapan Sustainability Report dengan Profita- Bilitas sebagai Variabel Moderasi pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia

Abstract

The objective of this research is to analyze the effect of company size, board of directors, and leverage on the disclosure of sustainability reports, with profitability serving as a moderating variable in LQ45 companies listed on the BEI (Indonesia Stock Exchange). The research uses a quantitative causality research method. The population consists of 21 LQ45 companies listed on the BEL. The sample is selected using purposive sampling technique. The data are collected from the annual reports of LQ45 companies listed on the BEI in the period of 2015-2022. They are analyzed using multiple linear regression analysis and moderation regression analysis. The result of the research is that company size does not affect the disclosure sustainability reports, the Board of Directors has a positive and significant effect on the disclosure sustainability reports, and Leverage has a positive and significant effect on the disclosure sustainability reports. Profitability does not moderate the effect of company size on the disclosure sustainability reports, but it does moderate the effect of the board of directors on the disclosure sustainability reports, and it does moderate the effect of leverage on the disclosure sustainability reports.