PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LAPORAN KEBERANJUTAN PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2022-2023

This study aims to analyze the influence of Good Corporate Governance (GCG) and profitability on the compliance of sustainability report disclosure in banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. GCG is measured using the Independent Commissioner indicator, while profitability is measured using Return on Assets (ROA). Compliance with sustainability report disclosure is assessed based on the Global Reporting Initiative (GRI) guidelines. The sampling technique employed is purposive sampling, resulting in 52 samples. This study uses multiple linear regression models with IBM SPSS 27 as the analytical tool. The results indicate that GCG has a significant positive effect on compliance with sustainability report disclosure, while profitability has a significant negative effect.