PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT SERTA DAMPAKNYA KEPADA NILAI PERUSAHAAN

This study aims to examine the effect of firm size and profitability on the disclosure of sustainability report and its impact to company value. The research was conducted on mining manufacturing industries in Indonesia listed on Indonesia Stock Exchange year 2011-2017. Company size measured using total asset logarithm natural, profitability measured using ROA, ROE, PM, sustainability report disclosure measured using SRDI based on Global Reporting Index (GRI) indicator, company value measured using PBV. The sample of research using purposive sampling method. The research design is quantitative, secondary data type, data source obtained from www.idx.co.id, yahoo finance.com, internal website of each company and Investment Gallery of Indonesia Stock Exchange Untirta Serang. Data analysis techniques use classical assumption test, multiple linear regression analysis and simple linear regression analysis using Statistical Package The Social Science (SPSS). The test results prove that the size of the company affect the disclosure sustainability report. Profitability has no effect on the disclosure of sustainability report. The disclosure of sustainability report has no effect on company value.