Penentu Pengungkapan Sustainability Report pada Perusahaan BUMN di Indonesia

Abstract

Sustainability reports have now become the attention of the government and the need for companies as a means to inform the company's performance in the form of financial and non-financial information. Sustainability report is also a benchmark for companies to assess the seriousness of the company's commitment to sustainable development, with the aim of gaining legitimacy or obtaining company recognition for the activities they carry out by outsiders. The research method used is a quantitative method with a descriptive approach. The data source uses secondary data from annual reports and sustainability reports on state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling technique used purposive sampling so that there were 50 samples obtained from 15 state-owned companies. The results of the study partially show that debt to equity and price book value have no effect on the disclosure of the sustainability report, while price earnings growth has an effect on the disclosure of the sustainability report. Meanwhile, the results of the simultaneous research test show that debt to equity, price earning growth, and price book value have an effect on the disclosure of the sustainability report.