Informasi Keuangan Sebagai Determinan Pengungkapan Pelaporan Sustainabilitas Lingkungan Perusahaan

This study aims to determine the effect of Company Size, Leverage, Market Share, Profitability and Research and Development on the Corporate Environmental Sustainability Report. This study uses a sample of 8 companies in the Management, Mining, and Infrastructure, Utulity and Transportation companies listed on the IDX which disclose sustainability reports in 2014-2018 with 40 data collected. The sampling method in this study was to use purposive sampling method. The analysis technique in this research is to use multiple linear regression, while the classical assumption test uses the normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, which are used to assess the validity of the regression equation besides the t test, F test at a significant level of 5% and coefficient of determination. The results of the study can be concluded that in the t test, the variables of Company Size (UP), Leverage (LEV), Market Share (MS) and Profitability (PROF) have no effect on the Corporate Environmental Sustainability Report (CESR), while the Research and Development (R&D) variable. ) has a negative effect on the Corporate Environmental Sustainability Report. And the results of the F test research show that the variables of Company Size, Leverage, Market Share, Profitability and Research and Development together have an effect on the Corporate Environmental Sustainability Report.