Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan

Authors

  • Elsa Nursanti Universitas Riau
  • M. Rasuli Universitas Riau
  • Yesi Herawati Universitas Riau

DOI:

https://doi.org/10.61231/mjeec.v3i2.383

Keywords:

Company Size, Shareholder Pressure, Leverage, Independent Commissioners, Sustainability Disclosure

Abstract

The purpose of this study is to examine the influence of company size, shareholder presure, leverage and independent commissioner on sustainability disclosure. Non-cyclical comsumers companies listen on the IDX in 2021-2023 constitute the population in this study. The sample in this study consists 0f 31 companies studied ove three years, resullting in a total sampe zise of 93. The sample in this study was selected using purposive sampling.the data analysis metode used multiple linear regression analysis with SPSS software version 25. The result of this study indicate that the company size influences sustainability disclosure, shareholder presure does not influences sustainability disclosure, leverage influences sustainability disclosure and independent commissioner dost not result sustainability disclosure

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Published

2025-09-30

How to Cite

Nursanti, E. ., Rasuli, M., & Herawati, Y. . (2025). Pengaruh Ukuran Perusahaan, Tekanan Pemegang Saham, Leverage, dan Komisaris Independen Terhadap Pengungkapan Keberlanjutan. Multidisciplinary Journal of Education , Economic and Culture, 3(2), 79–91. https://doi.org/10.61231/mjeec.v3i2.383

Issue

Vol. 3 No. 2 (2025): September 2025

Section

Articles

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Copyright (c) 2025 Elsa Nursanti, M. Rasuli, Yesi Herawati

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