Pengaruh Rasio Lancar, Tingkat Pengembalian Aset, Rasio Hutang terhadap Modal, Umur Perusahaan, dan Ukuran Perusahaan terhadap Luas Pengungkapan Triple Bottom Line pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2019-2022

Abstract

This study aims to analyze and determine the effect of current ratio, return on assets, debt to equity ratio, firm age, and firm size on triple bottom line disclosure in LQ45 companies listed on the BEI in 2019 - 2022. This research is a quantitative research with an associative approach. The data used in this study are secondary data derived from annual reports and sustainability reports of LQ45 companies for the year 2019 - 2022. The technique of determining the sample in this study is purposive sampling with the results of 17 companies meeting the criteria and being sampled from 45 LQ45 companies listed on the Indonesia Stock Exchange. Based on the results of data processing in the EVIEWS 11 application, it is known that partially return on assets and firm age have a significant effect on the triple bottom line disclosure, while the current ratio, debt to equity ratio, and company size have no significant effect on the extent of triple bottom line disclosure. Simultaneously, current ratio, return on assets, debt to equity ratio, firm age, and firm size have a significant effect on triple bottom line disclosure in LQ45 companies listed on the BEI in 2019-2022.