Pengaruh Dewan Komisaris Independen, Komite Audit, dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report Pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia

This study aims to examine the influence of an independent board of commissioners, an audit committee, and company size on Sustainability Report disclosure. This study used a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023. The sample was determined using purposive sampling and SPSS version 26 with multiple linear regression data analysis. The results indicate that an independent board of commissioners influences Sustainability Report disclosure, an audit committee influences Sustainability Report disclosure, and company size influences Sustainability Report disclosure.