PENGARUH TEKANAN STAKEHOLDER, DEWAN KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP SUSTAINABILITY REPORT DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2020-2022)

This research aims to empirically prove and test the influence of pressure from stakeholders, independent boards of commissioners and audit committees on the disclosure of sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample for this research was obtained using a purposive sampling method and a sample of 81 companies was obtained that met the criteria in 2020-2022. Hypothesis testing in this research uses multiple linear regression analysis methods. The research results show that environmental pressure and consumer pressure have a positive effect on sustainability report disclosure, while employee pressure, shareholder pressure, independent board of commissioners and audit committees have no effect on sustainability report disclosure.