PENGARUH KINERJA KEUANGAN DAN TATA KELOLA PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN LAPORAN KEBERLANJUTAN

AZARIA CALISTA. The Effect of Financial Performance and Corporate Governance on Extensive Disclosure of Sustainability Reports. Faculty of Economics, State University of Jakarta, 2019. This study aims to examine the effect of profitability, leverage, independent commissioners and institutional share ownership on disclosure of sustainability reporting. This study uses secondary data with a population of all companies in the non-financial sector that listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Through purposive sampling technique selected 48 number of observations over 3 years which were processed by panel data regression analysis using EViews 10. Based on the results and conclusions of the research that has been conducted,profitability, independent commissioners and the institutional share ownership variable has a significant positive effect on the disclosure of the sustainability report. Whereas, variables leverage, have no influence on disclosure of sustainability reports. Keywords: Profitability, Leverage, Independent Commissioner, Institutional Share Ownership, Sustainability Report