Fatimah Nur Aini, 7211418086 (2022) PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN FIRM AGE TERHADAP SUSTAINABILITY DISCLOSURE DENGAN FIRM SIZE SEBAGAI VARIABEL MODERATING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Corporate sustainability is one of the considerations for the company's stakeholders. Sustainability disclosure is a means to convey information to stakeholders. Various aspects are factors for companies to disclose sustainability information to company stakeholders. This study focuses on the effect of profitability, liquidity, leverage, and firm age on sustainability disclosure with firm size as the moderating variable. This research is in the category of quantitative research. Using the unit of analysis of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019 and 2020. The sampling technique uses purposive sampling which produces 82 units of analysis. This study uses moderated regression analysis to test the hypothesis. The results of the study explain that firm age partially does not have a significant effect on sustainability disclosure. Profitability has a positive influence on sustainability disclosure. Liquidity and leverage partially have a significant negative effect on sustainability disclosure. Meanwhile, firm size has not been able to moderate the influence of firm age on sustainability disclosure. However, firm size can moderate the variables of profitability, liquidity, and leverage in influencing sustainability disclosure. This shows that companies must manage liquidity and leverage by optimizing the size of their companies to be able to disclose better sustainability information. Companies that have large company sizes and can generate high profitability tend not to do much sustainability disclosure. Companies need to increase the amount of information disclosed in sustainability disclosure considering that the average disclosure of information made is still at least.

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