Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Industri Yang Dekat Dengan Pelanggan terhadap Penerapan Sustainability Report Assurance : Jenis Industri Sebagai Variabel Kontrol Studi Empiris Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 – 2022

Abstract

This study aims to analyze the effect of company characteristics (company size, profitability, leverage, and consumer proximity industry) and industry type as a control variable on the application of sustainability report assurance in stateowned companies listed on the Indonesia Stock Exchange in 2018–2022. The population in this study were BUMN companies listed on the Indonesia Stock Exchange in 2018–2022, for a total of 27 companies. The sampling technique used was purposive sampling, and we obtained 14 companies with 70 units of analysis. This type of research is causal-associative research. This type of research data is secondary. The data was analyzed with descriptive statistics and logistic regression. The results showed that simultaneously company size, profitability, leverage, and consumer proximity industry had a significant effect on the application of sustainability report assurance in state-owned companies listed on the Indonesia Stock Exchange in 2018–2022. Partially, company size has a positive and significant effect on the application of sustainability report assurance, profitability has a positive but insignificant effect on the application of sustainability report assurance, leverage has a negative and significant effect on the application of sustainability report assurance, consumer proximity industry has a positive and significant effect on the application of sustainability report assurance, and industry type has a negative but insignificant effect on the application of sustainability report assurance.