BAGASKARA, Arsya (2025) Influence of Audit Committee, Inventory Turnover, Profitability, and Leverage on Sustainability Report Disclosure (A Study on Infrastructure Sector Company Listen on IDX for the 2020 - 2023 Period). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to examine the influence of the audit committee, inventory turnover, profitability, and leverage on sustainability report disclosure in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research is motivated by the growing global attention to sustainability issues and the relatively low level of disclosure in Indonesia. Referring to stakeholder theory, companies are expected not only to pursue economic profit but also to take responsibility for the social and environmental impacts of their operations. This research employs a quantitative approach with purposive sampling, involving 18 companies as the sample. The data were obtained from annual and sustainability reports available on the official IDX website. The analysis was conducted using multiple linear regression, along with classical assumption tests and hypothesis testing. The results of this study indicate that: (1) the audit committee has a positive influence on sustainability report disclosure; (2) inventory turnover does not have a positive influence on sustainability report disclosure; (3) profitability does not have a positive influence on sustainability report disclosure; and (4) leverage has a positive influence on sustainability report disclosure. The implication of these findings is that they are expected to assist infrastructure sector companies in improving their sustainability report disclosure by taking into account the factors that influence it. Enhanced disclosure may increase investor interest and serve as a useful reference for future research related to sustainability report disclosure.

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