Performance : Jurnal Bisnis dan Akuntansi
Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi

UKURAN PERUSAHAAN DAN KEPEMILIKAN PUBLIK SEBAGAI DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TAHUN 2022-2024

Sultan, Nurul Fahmi (Unknown)



Article Info

Publish Date
17 Sep 2025

Abstract

This study aims to examine the effect of profitability, company size and public ownership on the sustainability report disclosure. This study uses quantitative research and uses secondary data obtained from the official website of the Indonesia Stock Exchange (IDX). The data obtained were processed using SPSS analysis tool. The population used in this research is companies listed on the IDX in 2022-2024. The sampling method used in this study is purposive sampling method. The results of this study indicate that: (1) Company size has a significant positive effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk; (2) Public ownership has a significant negative effect on the sustainability report disclosure at PT Bank SMBC Indonesia Tbk, PT Bank Rakyat Indonesia (Persero) Tbk and PT Bank Mandiri (Persero), Tbk.

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Journal Info

Abbrev

FEB

Publisher

Subject

Economics, Econometrics & Finance

Description

PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. ...