PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Pada Perusahaan yang Terdaftar di BEI Pada Tahun 2016-2018)

The aimed of this study is to determine the effect of financial performance which includes liquidity and profitability; company size and corporate governance which includes audit committee and board of commissioners to sustainability report disclosure. This study uses multiple linear regression test by using SPSS software version 25. This study took the sample on companies listed in Indonesia Stock Exchange that disclose sustainability report in 2016 – 2018. The sampling technique was purposive sampling, and then this study took 60 samples from 20 companies. The result of this study shows that liquidity has significant negative effect, board of commissioner has significant positive effect to sustainability report disclosure. Furthermore, the result of profitability, company size, and audit committee has no significant effect to sustainability report disclosure