PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2023)

AKBAR, WAHYU and Patmawati, Patmawati (2025) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to analyze the effect of profitability, leverage, company size, and tax aggressiveness on sustainability reports. The objects of this study are state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The method used in this study is a quantitative method with secondary data in the form of financial reports of state-owned enterprises listed on the IDX in 2020-2023. The data analysis technique used is multiple linear regression with the help of SPSS software version 27. The results of the study indicate that profitability has a significant effect on sustainability reports. Meanwhile, leverage, company size, and tax aggressiveness do not have a significant effect on sustainability reports.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, Leverage, Ukuran Perusahaan, Agresivitas Pajak, Sustainability Report
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Wahyu Akbar
Date Deposited:	26 Jul 2025 15:43
Last Modified:	26 Jul 2025 15:43
URI:	http://repository.unsri.ac.id/id/eprint/180745

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