Analysis of the Effect of Profitability, Firm Size, Audit Committee and Earnings Management on Sustainability Report Disclosure
Keywords:
Profitability, firm size, Audit Committee, Earnings Management, Sustainability ReportAbstract
This study aims to examine the effect of profitability, firm size, audit committee, and profit management on sustainability report disclosure. The population of this study is mining companies in 2021-2022. This research method uses quantitative methods. The source of this research data is secondary data, the sample of this study is 31 companies with 2 years of observation, research using the purposive sampling method. Hypothesis testing in this study used multiple regression analysis method using SPSS 21 program. The results of this study show that the size of the company and the audit committee have a positive effect on the disclosure of sustainability reports. Meanwhile, profitability and profit management do not affect the disclosure of sustainability reports
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