Effect of Profitability, Company Activity, Size Company, Board of Commissioners, and Audit Committee on Disclosure of Sustainability Reports

This study aims to examine the effect of profitability, company activity, company size, board of commissioners, and audit committee on the disclosure of the Sustainability Report. The population is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2018-2021. The sample was selected using a purposive sampling technique, so that 18 samples of manufacturing sector companies were obtained so that the amount of data used was 72 data. The data collection technique used is the documentation method. The types of data analysis techniques used to test the hypothesis in this study are descriptive statistical analysis and multiple regression analysis. The results of this study indicate that the activities of the company and the board of commissioners have a positive and significant impact on the sustainability report