PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia di Tahun 2022)

This study aims to analyse the influence of profitability, liquidity, and leverage on the disclosure of sustainability reporting in mining companies that are publicly traded on the Indonesia Stock Exchange (IDX) in 2022. The research methodology employed is a quantitative approach that integrates descriptive and associative techniques. The data utilised is derived from secondary sources, including yearly reports and business sustainability reports. The employed data analysis method is multiple linear regression, which is utilised to examine the correlation between the independent variables (profitability, liquidity, and leverage) and the dependent variable (sustainable reporting disclosure). This study discovered that the three variables exert a noteworthy influence on the disclosure of Sustainability Reports in Mining companies that are listed on the Indonesia Stock Exchange (IDX) in the year 2022. This study offers stakeholders valuable insights into the determinants of sustainability reporting disclosure and its influence on corporate reporting practices within the mining industry. Furthermore, this study provides practical recommendations for mining company executives to enhance the disclosure of environmental information. Moreover, the results of this study can serve as a significant tool for regulators to promote the adoption of ecologically conscious sustainable accounting procedures in the mining industry