PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN DIVERSITAS GENDER DEWAN DIREKSI TERHADAP SUSTAINABILITY REPORT DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018- 2022)

The main purpose of establishing a company is to obtain maximum profit to develop the company's business activities and improve the welfare of interest groups (stakeholders), in addition to carrying out company activities to make a profit, the company must also carry out social responsibility and solve problems as a result of the impact of company activities by disclosing sustainability reports. The purpose of this study is to determine whether the variables X1, X2, X3 have an effect on Y and to determine whether institutional ownership can moderate the effect of variables X1, X2, X3 on Y. This research is a quantitative study with a documentary method where by looking at financial reports and annual reports contained on the official website, namely IDX. This study uses a sample of 19 companies listed on the BEI, the results found that the variables of profitability, company size, gender diversity of the board of directors, and institutional ownership affect the sustainability report variable, and the results found that institutional ownership can only moderate the effect of profitability on the sustainability report, in other words institutional ownership cannot moderate the effect of company size and gender diversity of the board of directors on the sustainability report. Profitability affects the sustainability report because a company with a high level of profitability indicates that the company has good finances so that the disclosure of the sustainability report will be more extensive. Highprofile companies can influence sustainability reports, gender diversity of the board of directors can ensure the integrity of sustainability report reporting and institutional ownership can facilitate wider disclosure of sustainability reports.

Keywords: Profitability, Company Size, Gender Diversity of the Board of Directors, Institutional Ownership and Sustainability Report.