PENGARUH DEWAN KOMISARIS INDEPENDEN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA)

This study aims to empirically prove the influence of the Independent Commissioners, the Board of Directors and the Audit Committee on Sustainability Reports. Types and sources of data used in this study are secondary data obtained from annual reports of mining companies listed on the Indonesia Stock Exchange in 2015-2018, the data obtained from the website www.idx.co.id and the company's website. Data collection techniques in this study used the documentation method. The analysis technique in this study uses the classic assumption test and multiple linear regression tests. Based on the research, the writer can conclude that the Independent Board of Commissioners has no effect on the Sustainability Report, the Board of Directors has a significant effect on the Sustainability Report, the Audit Committee does not affect the Sustainability Report. It can be said that the number of Independent Commissioners in a company and the high and a low number of audit committee meetings in one year does not affect the Sustainability Report