PENGARUH PROFITABILITAS, DEWAN KOMISARIS INDEPENDEN DAN KINERJA LINGKUNGAN TERHADAP SUSTAINABILITY REPORT (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022)

This research aims to determine the influence of Profitability, Independent Board of Commissioners and Environmental Performance on Sustainability Reports in companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The data sources used in this research are secondary data in the form of company sustainability reports and financial reports of companies listed on the Indonesia Stock Exchange (BEI). The population in this research is based on data from companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2022. The sampling technique used in this research is purposive sampling based on predetermined criteria and a sample of 19 companies was obtained in a period of 5 years. period, so the total sample in this study was 95 samples. The methods used are descriptive statistical methods, panel data regression tests and estimation model determination tests. The results of this research show that profitability and an independent board of commissioners have a significant effect on the sustainability report. Meanwhile, environmental performance does not have a significant effect on the sustainability report.

Keyword : Profitability, Independent Board of Commissioners, Environmental Performance and Sustainability Report.