PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS

This study aims to analyze the effect of Sustainability Report disclosure and environmental costs on profitability. This study uses a quantitative approach with multiple linear regression methods with descriptive statistical tests, classical assumption tests, multiple linear regression tests, determination coefficient tests and t-tests. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2022 period. The sample of this study was 75 companies calculated using a purposive sampling technique. The results of the study indicate that partially the Sustainability Report has a significant effect on Profitability, but Environmental Costs do not have a significant effect on Profitability.