The Effect of Profitability, Company Size, and Good Corporate Governance Sustainability Reports on Disclosure

Abstract

This paper describes a company's performance information as well as non-financial information which consists of information on the company's social and environmental activities that support the company can develop continuously or contribute positively to the negative impacts of environmental hazards or only focus on increasing profits for managers. and its investors.. Because basically the Sustainability report is intended to establish communication from the company to stakeholders such as stakeholders or even non-governmental organizations. All parties are expected to get a clear and transparent picture of the company's performance. This study aims to determine the effect of Profitability, Company Size and Good Corporate Governance on Sustainability reports in Manufacturing Sector Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Profitability disclosure uses a proxy (ROA), Company Size uses a proxy size and Good Corporate Governance based on the Independent Board of Commissioners , Audit Committee, and Institutional Ownership. The type of data used is secondary data in the form of consolidation, annual reports and financial reports. This research used purposive sampling technique . Based on the criteria that have been defined as 10 companies . The data analysis technique used panel data regression which was processed using EViews 9 software . The results showed that the Independent Board of Commissioners and Institutional Ownership had a significant positive effect on Disclosure . Sustaniability Report , Profitability Has a Significantly Negative Effect on Disclosure Sustainability Report, Company Size and Audit Committee does not have a significant effect on Disclosure Sustainability Report. and simultaneously Profitability, Company Size, Independent Board of Commissioners, Audit Committee and Institutional Ownership jointly affect the Sustainability Report Disclosure.