Financial Distress dan Leverage pada Pengungkapan Sustainability Report

Abstract

The research aims to empirically prove the influence of financial distress
and leverage on sustainability report disclosure with media visibility as
a control variable. Non-financial companies listed on the Indonesia
Stock Exchange from 2018 to 2022 were chosen as the population for
this study. Sample of 415 observations was selected using
nonprobability sampling method with purposive sampling technique.
Data in this research were analyzed using panel data regression
analysis technique with Eviews 12. The research results indicate that
financial distress has a negative effect on sustainability report
disclosure. Leverage does not have an influence on sustainability report
disclosure. Media visibility has a positive influence on sustainability
report disclosure and needs to be maintained as a control variable.