Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi

Abstrak

Purpose – This research aims to empirically test the influence of
profitability and company size on the disclosure of Sustainability Reports
in companies in the health sector, the health services provider sub-sector
and the pharmaceutical sub-sector listed on theIndonesian stock exchange
in 2018 - 2022.

Design/methodology/approach – The population of this research is 30
health sector companies listed on the Indonesia Stock Exchange. The
sample selection method in this research is based on sampling with
predetermined criteria. In this case, the sample studied was 11 companies.
The Analysis technique used to test the hypothesis is multiple regression
analysis using Eviews 9 software.

Findings – The results of this research show that profitability has a
negative and statistically insignificant effect on Sustainability Report
disclosure, but for Company Size it has a positive and statistically
insignificant effect on Sustainability Report disclosure.

Originality/value - This research discusses the influence of profitability
and company size on Sustainability Reporting in health sector companies.