PENGARUH PROFITABILITAs, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018)

The aim of this study was to obtain empericial evidence the impact of profitability ratio, Company Size and Leverage ratio to the sustainability reporting. The types and sources of data used in this study are secondary data obtained from the financial statemens and sustainability reporting of companies listed on the BEI in 2018, the data obtained from the site (www.idx.co.id). The documentation method used in this study as data collection techniques. The analysis technique in this study uses the clasic assumption test an multiple linier regression test. Based on research, the author can conclude that Profitabily ratio has effect with no significant to sustainability reporting disclosure, company size and leverage ratio has significant effect to sustainability reporting disclosure