THE EFFECT OF COMPANY SIZE, COMPANY PROFIT AND LEVERAGE ON SUSTAINABILITY REP…
ABSTRACT
In recent years, the demand for transparency and accountability in sustainability
practices has significantly increased. This study investigates the effect of
Company Size, Company Profit, and Leverage on Sustainability Reports
Assurance Disclosure in Indonesia. The population of this study includes all
energy and financial sector companies listed on the Indonesia Stock Exchange
(IDX). This study uses purposive sampling by selecting samples with several
criteria. A total of 1…