PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI: STUDI KASUS PADA PERUSAHAAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE (2019-2023)

ELA ELFITA FATIMAH; SRI MURTINI; SUGIARTI  SUGIARTI; RANI RAHARJANTI; EKA MUTIASRI

Authors

ELA ELFITA FATIMAH Politeknik Negeri Semarang
SRI MURTINI Politeknik Negeri Semarang
SUGIARTI SUGIARTI Politeknik Negeri Semarang
RANI RAHARJANTI Politeknik Negeri Semarang
EKA MUTIASRI Politeknik Negeri Semarang

Keywords:

liquidity, leverage, audit committee, profitability, dissemination of sustainability reports

Abstract

This research aims to determine the effect of liquidity, leverage and audit committees on the disclosure of sustainability reports with profitability as a mediating variable in mining companies on the IDX for the 2019-2023 period. Of the 57 companies, 14 companies were selected with a total of 70 data using purposive sampling techniques. Data analysis in this research is path analysis using SPSS 27. The research results show that liquidity, leverage, audit committee and profitability have a positive and significant influence on sustainability report disclosure. Liquidity, leverage, and audit committees simultaneously influence sustainability reports. Liquidity and the audit committee have a positive and significant influence on profitability, while leverage has a negative influence. Profitability can mediate the effect of liquidity on sustainability report disclosure, but does not mediate the effect of leverage and the audit committee on sustainability report disclosure.

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PENGARUH LIKUIDITAS, LEVERAGE, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

STUDI KASUS PADA PERUSAHAAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE (2019-2023)

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