PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2022)

ABSTRAK
The aim of this research is to determine how profitability, company size, and company age influence sustainability report disclosure. This research uses a sample of all manufacturing companies that have disclosed their sustainability for 2022 which are listed on the Indonesia Stock Exchange (BEI). The examples used in this exploration were selected using purposive testing. The data in this research's financial report comes from manufacturing companies listed on the Indonesia Stock Exchange in 2022. From a population of 865, 35 samples were obtained that met exploration standards. Given the consequences of the completed exploration, it can be reasoned that organizational size, organizational age, and productivity fundamentally influence the nature of report disclosures that can be supported.