Pengaruh Kepemilikan Manajerial, Likuiditas, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Pengungkapan Laporan Keberlanjutan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Abstract

The purpose of this study is to analyze the influence of managerial ownership, liquidity, profitability, leverage, and company size on the sustainability report disclosures. The research population is banking sector companies listed on the Indonesian Stock Exchange (IDX) in 2016-2020 and disclose the sustainability report in 2016-2020 as many as 48 companies, from which 41 companies do not meet the criteria. The amount of the observation is 35 units. This study uses secondary data where taken from IDX website and companies website. The analytical method for this study uses panel data regression with the aid of Eviews Version 12 software. The results of this study shows that partially the liquidity, leverage, and companies size variabels have a significant effect the on sustainability report disclosures, while managerial ownership and profitability variabels have no significant effect on the sustainability report disclosures.