PENGARUH FINANCIAL DISTRESS, LEVERAGE, UMUR PERUSAHAAN, TIPE
INDUSTRI DAN GENDER DIVERSITY TERHADAP
SUSTAINABILITY REPORT

PENGARUH FINANCIAL DISTRESS, LEVERAGE, UMUR PERUSAHAAN, TIPE
INDUSTRI DAN GENDER DIVERSITY TERHADAP
SUSTAINABILITY REPORT

Sustainability report, finansial distress, leverage, company age, industry type and
gender diversity

This study aims to determine the effect of financial distress, leverage, company
age, industry type and gender diversity on the sustainability report of
infrastructure, utility and transportation companies listed on the Indonesia Stock
Exchange (IDX) in 2017-2020. This type of research is quantitative research and
the data used are secondary data. The population used in this study are
infrastructure, utility and transportation companies listed on the Indonesia Stock
Exchange in 2017-2020 with a total sample of 33 companies. The sampling
technique used is purposive sampling. The analytical method used is multiple
linear regression analysis. The results of this study indicate that simultaneously
financial distress, leverage, company age, industry type and gender diversity
affect the sustainability report. Partially, finansial distress, leverage, and industry
type have a significant negative effect on the sustainability report, while company
age and gender diversity have a positive and significant effect on the
sustainability report.

Heru Suwasono1, Ayuning Anggraini2

20 Desember 2021

PERI IRAWAN

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INDONESIA

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