PENGARUH LEVERAGE KEUANGAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023)

This study was conducted to determine the effect of financial leverage, profitability, and firm size on Sustainability Report disclosure. The sample in this study consisted of 54 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period, selected using purposive sampling technique. Data analysis was performed using multiple linear regression with the SPSS 30 application. The results of the study indicate that partially, financial leverage and profitability do not have a positive effect on Sustainability Report disclosure. Meanwhile, partially, firm size has a positive effect on Sustainability Report disclosure.