THE EFFECT OF PROFITABILITY, LEVERAGE, INDEPENDENT COMMISSIONERS, AND INDUSTRY TYPE ON SUSTAINABILITY REPORT DISCLOSURE

Abstract

This research aims to analyze the effect of profitability, leverage, independent commissioners, and industry type on sustainability report disclosure. This research uses a quantitative method with secondary data in the form of sustainability reports, financial statements, and annual reports. The population of this study consists of companies listed on the LQ45 stock index during the 2021-2024 period, with 25 sample companies and 100 data observations. However, after conducting an outlier test and excluding three companies, the total number of observations was reduced to 88. The sampling technique used is purposive sampling. The analyses employed in this study are descriptive statistical analysis and multiple linear regression analysis using SPSS 22 software. The results show that profitability has no effect on sustainability report disclosure. Leverage has a negative effect on sustainability report disclosure, while independent commissioners and industry type have no effect on sustainability report disclosure. Companies are expected to continuously enhance sustainability transparency to meet stakeholder expectations and support sustainable development.