PENGARUH UKURAN PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN MANUFAKTURING SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2023

Abstract

The research aims to test the quality of sustainability reporting disclosure  by company size and company characteristics such as profitability and leverage whether or not it affects the quality of sustainability reporting disclosure in companies operating in the manufacturing sector, especially in the food and beverage sub-sector officially listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period is the purpose of this research. The GRI standard is applied as a basis for carrying out quality measurement of sustainability reports according to the latest standard, namely the GRI standards 2021, which includes disclosure indicators on key aspects of sustainability. This research was conducted with a type of quantitative method, and a sample of 58, consisting of 18 companies with a total of 3 years, namely the 2021-2023 period, sample selection was taken based on selection techniques through a number of predetermined criteria (purposive sampling). As shown from the results of this study, company size and profitability do not have a significant effect on the quality  of sustainability reporting, on the contrary, leverage  has a positive and significant effect on the quality  of sustainability reporting.