Pengaruh Pengungkapan Intensitas Modal dan Sustainability Report terhadap Profitabilitas pada Perusahaan Farmasi yang Terdaftar di BEI Tahun 2019-2021
Keywords:
Profitabilitas, Capital Intensity, Sustainability Report DisclosureAbstract
This research aims to analyze the impact of capital intensity and sustainability report disclosure on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange during the period from 2019 to 2021. Secondary data is utilized for this study, and the sample consists of four pharmaceutical companies selected through purposive sampling over a three-year period. Panel data regression analysis is employed to analyze the data. The research findings indicate that capital intensity disclosure and sustainability report disclosure do not have a significant influence on the profitability of pharmaceutical companies. These results suggest that the disclosure of information regarding capital intensity and sustainability reports is not a significant factor causing substantial changes in the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange during the specified period. The study concludes that efforts to disclose capital intensity and sustainability reports have not yielded a significant impact on the profitability of pharmaceutical companies. Therefore, companies may need to consider other factors in their efforts to improve their financial performance apart from the disclosure of this information.
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