Pengaruh Fundamental Makro Terhadap Sustainability Disclosure Dengan Kinerja Keuangan, Karakteristik Perusahaan dan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia. (The Influence of Macroeconomic Fundamentals on Sustainability Disclosure with Financial Performance, Company Characteristics, and Ownership Structure as Intervening Variables in Mining Companies Listed on the Indonesia Stock Exchange).

Winarno, Ricky Zakaria Resta (2024) Pengaruh Fundamental Makro Terhadap Sustainability Disclosure Dengan Kinerja Keuangan, Karakteristik Perusahaan dan Struktur Kepemilikan Sebagai Variabel Intervening Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia. (The Influence of Macroeconomic Fundamentals on Sustainability Disclosure with Financial Performance, Company Characteristics, and Ownership Structure as Intervening Variables in Mining Companies Listed on the Indonesia Stock Exchange). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to investigate the influence of macro fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange, by taking financial performance, company characteristics and ownership structure as intervening variables. The approach used is a quantitative method using secondary data from financial reports and company sustainability reports. The population of this research is all mining companies listed on the Indonesia Stock Exchange for the period 2019 - 2022. The data analysis techniques used are regression and path analysis to test the relationship between existing variables. It is hoped that the research results will provide a deeper understanding of the factors that influence sustainability disclosure in the mining sector, as well as relevant policy implications for companies and regulators in Indonesia.

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