THE IMPACT OF PROFITABILITY AND CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT DISCLOSURE

The purpose of this research is to give empirical evidence about what factors that influences sustainability report disclosure. This research uses the sample of all companies listed in IDX from 2014 until 2016 who disclose sustainability report for three consecutive years. Furthermore, the independent variables used in this research are profitability and corporate governance. While, the dependent variable in this research is the sustainbility report disclosure index measured by using GRI G4 Standard. The multiple linear regression is used to analyze the data. The result of this study shows that profitability and audit committee positively affect sustainability report disclosure. However, the proportion of the independent commissioners has negative and significant impact on sustainability report disclosure