PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI)

The purpose of the study was to analyze the empirical influence of financial performance, company size, and corporate governance on sustainability report. The dependent variable is disclosure of sustainability report and the independent variable are financial performance uses indicators by profitability, liquidity and leverage, company size uses indicator total assets, and corporate governance uses indicators board of directors, board of commissioners and audit committee. The samples of the study were 17 non-financial companies listed in Indonesian Stock Exchange. The data were analyzed by using Structural Equation Modeling (SEM) using WarpPLS 6.0. The results of the study showed that financial performance and company size negatively influenced sustainability report while corporate governance positively influenced sustainability report