PENGARUH DEWAN KOMISARIS, KOMITE AUDIT, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

The purpose of this research is to empirically examine the influence of the board of commissioners, audit committee, profitability and firm size of the disclosure Sustainability Report. The sample in this research was determined using the selected purposive sampling method according to certain criteria. The criteria used were as follows: 1. Companies that publish the Annual Report in 2017. 2. The company displays data that can be used to analyze the board of commissioners, audit committees, profitability, and firm size in 2017. Total sample in this research is 37 companies. The results of this research show that: Results of this research indicate that firm size and board of commissioner does not have an effect on sustainability report disclosure. While the profitability have a negative effect on the sustainability report and the audit committee have a positive effect on the sustainability report