The Effect of Leverage, Profitability, Activity, and Corporate Governance on Sustainability Reporting Disclosure

Abstract

Environmental damage that occurs can be caused by company activities that are considered less attention to environmental and social aspects. This underlies the need for disclosure of sustainability from an economic, social and environmental perspective which is disclosed through a sustainability report. This look at changed into performed with the purpose of reading the impact of profitability, leverage, activity, audit committee, board of commissioners, and board of directors on sustainability report disclosure. Population in this study are manufacturing companies listed on the IDX in the period 2018-2020. The sample was selected make sure of the purposive sampling method and a sample of 39 companies was obtained. This study is a quantitative study that was tested using multiple linear regression. The effects of this look at suggest that activities and the audit committee have an impact on sustainability report publication. Meanwhile, leverage, profitability, independent commissioners, and the board of directors has not affect on the disclosure of the SR.