PENGARUH GREEN ACCOUNTING, GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Studi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 – 2023)

This study aims to examine the effect of green accounting, independent board of commissioners, board of directors, audit committee, and capital structure on sustainability report disclosure. The sample of this study consisted of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019 - 2023. With the purposive sampling method, 65 samples from 13 companies were obtained. The analysis method used is panel data regression analysis method. The results of hypothesis testing show that green accounting, independent board of commissioners, board of directors, audit committee, and capital structure affect sustainability report disclosure. While simultaneously, the variables of green accounting, independent board of commissioners, board of directors, audit committee, and capital structure together affect the sustainability report.

Keywords: Sustainability report, Green accounting, Independent board of commissioners, Board of directors, Audit committee, Capital structure.