PENGARUH KEPEMILIKAN MANAJERIAL, KINERJA LINGKUNGAN, DAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI)

This study aims to analyze the influence of Managerial Ownership, Environmental Performance, and Audit Committees on Sustainability Report disclosure in mining companies listed on the Indonesia Stock Exchange. This study employs a quantitative approach with an associative research design. The data used are secondary data obtained from annual reports, sustainability reports, and PROPER data. The research sample was selected based on specific criteria to identify companies with complete data meeting the study’s requirements. The data analysis technique employed was panel data regression using EViews software. The results indicate that managerial ownership has a negative effect on sustainability report disclosure, suggesting that as managerial ownership increases, the level of sustainability report disclosure tends to decrease. Meanwhile, environmental performance has a positive effect on sustainability report disclosure, suggesting that companies with good environmental performance tend to be more active in disclosing sustainability reports. The audit committee has a positive effect on sustainability report disclosure.