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PENGARUH FREKUENSI RAPAT DEWAN KOMISARIS, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN LQ 45

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ABSTRACT THE EFFECT OF BOARD OF COMMISSIONERS MEETING FREQUENCY, PROFITABILITY, AND LEVERAGE OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY LQ 45 Written by: Myrtle Vrina Claudia NIM : 1432145 This research aimed to determine the effect the board of commissioners meeting frequency, profitability, leverage toward sustainability report disclosure. Sustainability report disclosure in this research was measured by using Global Reporting Initiative (GRI) indicator version 4. Data collected using purposive sampling method on LQ 45 company listed in Indonesian Stock Exchanged and there were 36 samples during 2014-2016. The analysis used in this research were dercriptive analysis, coefficient of determination test, classic assumption test, hypothesis test (t test and F test with α=0.05), and multiple linear regression analysis. The results of this study shown that the board of commissioners meeting frequency and profitability did not have a significant effect on sustainability report disclosure. It was also found that Leverage has a significant influence on sustainability report disclosure. The board of commissioners meeting frequency, profitability and leverage together did not have a significant effect on sustainability report disclosure. The results of this study provided knowledge and benefits for next researcher and company LQ 45. Keywords: Board of commissioners meeting frequency, profitability, leverage, sustainability report disclosure