Pengaruh Profitabilitas, Sales Growth, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2022. (The Influence of Profitability, Sales Growth, and Good Corporate Governance on The Sustainability Report Disclosure of Manufacturing Companies on The Indonesia Stock Exchange For The Period 2019-2022).

Saputri, Aprilia Lili (2024) Pengaruh Profitabilitas, Sales Growth, dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2019-2022. (The Influence of Profitability, Sales Growth, and Good Corporate Governance on The Sustainability Report Disclosure of Manufacturing Companies on The Indonesia Stock Exchange For The Period 2019-2022). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This research aims to determine the influence of profitability, sales growth, and Good Corporate Governance on the disclosure of the Sustainability Report. The data used in this study consists of secondary data obtained from the Indonesia Stock Exchange and the official websites of the companies. The sample for this research includes manufacturing companies listed on the Indonesia Stock Exchange, conducted over the period 2019-2022. The obtained sample consists of 18 companies, resulting in a total of 72 data points for the study. The testing conducted in this research includes descriptive testing, outer model testing, inner model testing, and hypothesis testing. The sample selection method utilizes purposive sampling, and the data analysis method employs SmartPLS analysis. The conclusion drawn from this research is that the Good Corporate Governance variable significantly influences the disclosure of sustainability reports. Meanwhile, profitability and sales growth do not significantly affect the disclosure of sustainability reports.

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