PENGARUH KINERJA LINGKUNGAN, FIRM SIZE, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

This research aims to analyze the influence of environmental performance, company size, and audit committee on sustainability reports in mining companies. Research data was taken from 50 mining companies in Indonesia that have published sustainability reports. This research is quantitative research, by collecting financial report documents and sustainability reports as well as quantitative or statistical data analysis. The research results show that environmental performance has a positive and significant effect on sustainability reports, with a significance value (sig) of 0.004 < 0.05. This indicates that company environmental performance ratings, such as PROPER held by the Ministry of Environment and Forestry, play an important role in influencing the disclosure of sustainability reports. This finding is in accordance with legitimacy theory which states that organizations continually try to convince the public that they carry out activities in accordance with applicable norms and boundaries. In contrast, company size and audit committee do not show a significant influence on sustainability reporting. Hypothesis analysis shows that the significance value for company size is 0.133 > 0.05, and for the audit committee it is 0.602 > 0.05. This shows that company size and the existence of an audit committee are not strong enough to encourage mining companies to improve their sustainability reports.