Sara Yulis Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi dan Bisnis 2025

Skripsi

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 17 companies was selected as a sample of the study. This research was conducted using the panel data regression model with the help of IBM SPSS Statistic 25 program and E-views 12 software. The findings reveal that company profit positively influence the sustainability reports assurance disclosure, which indicates that companies with high profits tend to adopt external assurance for their sustainability reports. Meanwhile, company size and leverage show no significant effect on sustainability reports assurance disclosure. Keywords: Company Size, Company Profit, Leverage, Sustainability Reports Assurance Disclosure. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 159023 2025-07-08 15:39:10 2025-07-08 16:20:58 machine generated