PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI

NURJANAH, PUTRI (2025) PENGARUH PROFITABILITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT DISCLOSURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the influence of profitability, leverage, and audit committee on sustainability report disclosure, with firm size as a moderating variable, on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2024. This quantitative study analyzed data using SPSS 24. The population was energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2024. The sample was selected using a purposive sampling method. This study shows that profitability and audit committee have no effect on sustainability report disclosure, leverage has a positive effect on sustainability report disclosure, firm size does not moderate the effect of profitability and audit committee on sustainability report disclosure, and firm size does moderate the effect of leverage on sustainability report disclosure.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Profitability; Leverage; Audit Committee; Sustainability Report Disclosure; Firm Size
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: PUTRI NURJANAH PUTRI
Date Deposited: 17 Oct 2025 03:28
Last Modified: 17 Oct 2025 03:28
URI: http://eprint.unipma.ac.id/id/eprint/5226

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