V. KESIMPULAN DAN SARAN
5.3 Saran
Berdasarkan hasil penelitian tersebut, peneliti memiliki beberapa saran yang dapat menjadi pertimbangan bagi penelitian selanjutnya, yaitu:
1. Memperhatikan kriteria dalam pemilihan sempel, sebaiknya perusahaan yang dijadikan sebagai sempel tidak hanya perusahaan publik yang menyajikan laporan keberlanjutan secara terpisah dengan annual report, tetapi juga perusahaan publik yang pengungkapan laporan keberlanjutannya tergabung dengan annual report.
2. Sebaiknya mempertimbangkan penggunaan variabel lain yang dapat mempengaruhi pengungkapan laporan keberlanjutan perusahaan, selain variabel yang digunakan dalam penelitian ini.
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