Pengaruh Komisaris Independen, Komite Audit, Leverage dan Profitabilitas terhadap Sustainability Reporting pada Perusahaan Non Manufaktur

This study aims examine the impact of independent board, audit committee, leverage, and profitability on the disclosure of sustainability reporting. The population of this research was non manufacture firms listed on Indonesia Stock Exchange during the period of 2015-2019. The sample was 317 chosen using purposive sampling method. The analysis technique for this study was double linear regression analysis. The result prove that the audit committee have effect on disclosure of sustainability reporting. On the other hand, independent board, leverage and profitability has no effect on disclosure of sustainability reporting