Factors Affecting the Sustainability Reporting of IDX Companies

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Nurul Qomariah

Abstract

The purposeof the study to determine the effect of Profitability, Leverage, Auditor
Type, Institutional Ownership, CSR Committees, Industries Close to Consumers,
Environmentally Sensitive Industries, and Employee Oriented Industries on
Sustainability Reporting Reports on Companies Listed on the IDX in 2016-
2018.
The population in this study were all companies listed on the IDX in 2016-2018
with a total of 518 companies. The sampling technique used was purposive
sampling technique and the research sample obtained was 38 companies. This
type of research is quantitative research. The data analysis technique used is to
use multiple regression analysis techniques with data management using the
SPSS version 16 program.
The results showed that Profitability had a negative effect on Sustainability
Reporting, Leverage had no effect on Sustainability Reporting, Auditor Type had
no effect on Sustainability Reporting, Institutional Ownership had no effect on
Sustainability Reporting, CSR Committee had no effect on Sustainability
Reporting, Industries that were close to consumers had no effect on Sustainability
Reporting. Sustainability Reporting, Industry that is Sensitive to the
Environment has an effect on Sustainability Reporting, and Industry Oriented
with Employees has no effect on Sustainability Reporting.

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