PENGARUH PROFITABILITAS, LIKUIDITAS, DAN RASIO PASAR TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING PADA PERUSAHAAN PERTAMBANGAN

This study aims to test evidence and analyze the effect of profitability, liquidity, and market ratio on sustainability reporting disclosures listed on the Indonesia Stock Exchange in the 2022 period. The population in this study are companies engaged in the mining sector in Indonesia that are listed on the Indonesia Stock Exchange in the 2022 period. From this population, a sample of 55 companies was obtained. The sample determination used a side purposive random technique with the criteria of companies listed on the Indonesia Stock Exchange, companies that disclose financial reports, and companies that issue sustainability reporting. This research is associative with a quantitative approach and the data used is secondary data. This study uses multiple linear regression methods using the SPSS application as a supporting calculation tool. This study shows that profitability has a positive effect on sustainability reporting, but liquidity and market ratio do not have a positive effect on sustainability reporting.