THE INFLUENCE OF STAKEHOLDER ENGAGEMENT, CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND COMPANY SIZE ON SUSTAINABILITY REPORT DISCLOSURE TO THE COMPANY CONSUMER NON- CYCLICALS SECTOR LISTED ON THE IDX FOR THE 2020-2023

Abstract

The aim of this research is to determine the influence of foreign ownership, institutional ownership, and tax aggressiveness as proxies for stakeholder engagement variables, independent board of commissioners as proxies for corporate governance variables, profitability and liquidity as proxies for financial performance variables and company size on the disclosure of sustainability reports in companies. non-cyclical consumer sector listed on the IDX in the 2020-2023 period. The sampling technique used a purposive sampling method and obtained 88 samples from 22 companies. The data analysis method uses multiple linear regression analysis with the help of SPSS Version 22. The research results state that Foreign Ownership and Liquidity have a significant negative effect on sustainability report disclosure. Institutional Ownership and Profitability have a
significant positive effect on sustainability report disclosure. Tax Aggressiveness, Independent Board of Commissioners and Company Size have no effect on the sustainability report.