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Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan Nursanti, Elsa; Rasuli, M.; Herawati, Yesi
Multidisciplinary Journal of Education , Economic and Culture Vol. 3 No. 2 (2025): September 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mjeec.v3i2.383

Abstract

The purpose of this study is to examine the influence of company size, shareholder presure, leverage and independent commissioner on sustainability disclosure. Non-cyclical comsumers companies listen on the IDX in 2021-2023 constitute the population in this study. The sample in this study consists 0f 31 companies studied ove three years, resullting in a total sampe zise of 93. The sample in this study was selected using purposive sampling.the data analysis metode used multiple linear regression analysis with SPSS software version 25. The result of this study indicate that the company size influences sustainability disclosure, shareholder presure does not influences sustainability disclosure, leverage influences sustainability disclosure and independent commissioner dost not result sustainability disclosure