PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORT DISCLOSURE PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022

Sustainability reports are an important aspect for most businesses today, because through sustainability reports we can see the direction of the company holistically and become an attraction in investing in the company. Research Objective: This study aims to analyze the impact of analyzing the influence of leverage, profitability and company size on Sustainability Report disclosure. Research Methods: A quantitative approach is used by conducting non-parametric statistical tests.Results Achieved: The results showed that the debt-to-equity ratio and return on equity have a significant influence in the opposite direction. While the larger the size of the company, the higher the influence on the disclosure of its sustainability report. Implication: Sustainability report disclosure should be a major focus in corporate strategy. The debt-to-equity ratio and Return on Equity still need to be disclosed in the report even though it can reduce the value of the company in the view of investors.