DETERMINANT SUSTAINABILITY REPORTING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE POST E-COMMERCE IMPLEMENTATION

Abstract

This study aims to determine the factors that influence sustainability reports on companies listed on the Indonesia Stock Exchange. The influencing factors consist of the company's leverage and profitability before and after the implementation of e-e-commerce. The study was designed as a correlational study with a sampling technique using the purposive sampling method. The study's results using Multiple Linear Regression Analysisin banking companies show that profitability has a significant positive effect on the Sustainability Reporting of companies listed on the IDX. Leverage has a significant positive effect on the Sustainability Report of banks listed on the IDX. There are differences in implementing sustainability reports before and after the implementation of e-commerce.