Analisis Pengaruh Industry Sensitivity, Kepemilikan Asing, Profitabilitas, dan Leverage terhadap Luas Pengungkapan Triple Bottom Line (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang dan Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021)

Abstract

The purpose of this study was to examine the analysis of the effect of industry sensitivity, foreign ownership, profitability and leverage on the extent of triple bottom line disclosure (empirical study of manufacturing companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange in 2017-2021). Type of causal associative research with data collection techniques in the form of documentation. This study uses secondary data and this research method uses descriptive statistical analysis, classical assumption test, regression test and hypothesis testing. The number of samples is 17 manufacturing companies in the consumer goods industry sector listed on the IDX in 2017-2021 with a total of 85 observations. Data obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the official websites of related companies. The data analysed in this study were processed from the Financial Statements, Annual Reports and Sustainability Reports of related companies. The results of this study indicate that industry sensitivity has a positive and significant effect on the triple bottom line while foreign ownership, profitability and leverage partially have no effect on the triple bottom line. Simultaneously industry sensitivity, foreign ownership, profitability and leverage have a positive and significant effect on the triple bottom line.