This study aims to determine the effect of technological innovation, production strategy, and ownership structure on the disclosure of sustainability reports in companies consistently included in the LQ45 index for the 2017-2019 period. This study uses secondary data and the determination of the sample using purposive sampling technique from companies listed on the IDX (Indonesian Stock Exchange) and consistently included in the LQ45 index in 2017-2019. This study uses the classical assumption test, multiple linear regression, and partial and simultaneous hypothesis testing as data analysis techniques. The research conducted found that technological innovation, production strategy, and ownership structure have a positive influence on the disclosure of sustainability reports in companies. And technological innovation, production strategy, and ownership structure simultaneously affect the exposure of sustainability reports. It is hoped that this research will serve as a reference and comparison for further research on the same topic. For companies, it becomes important information to improve economic, social and environmental performance so that the company's value increases. For the government, it is an input to improve supervision that the company has carried out its operations in accordance with government regulations.
Rural Banks (BPR) are banks whose role is to collect and distribute funds to the public. The main objective of BPR is to gain profitability. The researcher aims to determine the effect of liquidity (LDR), credit risk (NPL), the recovery of the National Economy during the Covid 19 pandemic on profitability (ROA) at BPRs throughout the East Java Regional Coordinating Board during the 2020-2021 period. The research method uses a descriptive quantitative approach. A population of 53 BPRs registered with the OJK are located in Bakorwil I East Java. The sampling technique using purposive sampling obtained 34 companies that meet the criteria. The data used by the researcher is secondary data for the quarterly financial statements for the 2020-2021 period. The data analysis technique used the normal distribution test as the main prerequisite and the multiple linear regression analysis test. Based on statistical evidence, the researcher concludes that the liquidity variable (LDR) and national economic recovery during the Covid 19 pandemic have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021. Meanwhile, credit risk (NPL) cannot have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021.
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