The Effect Of Company Size, Profitability and Leverage On Sustainability Report Disclosure

  • Gen Norman Thomas , Aryusmar, Lely Indriaty


This study aims to analyze the effect of company size, profitability, and leverage on the sustainability report disclosure. The data is taken from the annual sustainability report presented on the Indonesia Stock Exchange in 2015-2018. Panel data were processed using Eviews9 to obtain descriptive statistics of the Fixed Effect Method regression equation and hypothesis testing.  The result of the  research  revealed  that  there  was  a  positive  effect  of profitability and leverage on sustainability report disclosure, but the company size was not significant. Therefore, it concluded that the sustainability report disclosure can be improved by increasing the profitability and leverage but  not  by  the  company  size.  This research implied to 1) the stakeholder theory  which  states  that  companies  are  not  entities  that  only operate for their own interests; however, they must provide benefits to their stakeholders and