Abstract
Purpose : This research aims to empirically test the influence of profitability and company size on the disclosure of Sustainability Reports in companies in the health sector, the health services provider sub-sector and the pharmaceutical sub-sector listed on the Indonesian stock exchange in 2018 - 2022. Design/methodology/approach : The population of this research is 30 health sector companies listed on the Indonesia Stock Exchange. The sample selection method in this research is based on sampling with predetermined criteria. In this case, the sample studied was 11 companies. The Analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software Findings : The results of this research show that profitability has a negative and statistically insignificant effect on Sustainability Report disclosure, but for Company Size it has a positive and statistically insignificant effect on Sustainability Report disclosure. Originality/value : This research discusses the influence of profitability and company size on Sustainability Reporting in health sector companies
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