Pembimbing : Yuniza Rova

Abstrak:
The purpose of this research is to examine empirical evidence whether financial performance, firm size, and institutional ownership that effect to sustainability report disclosure in company that listed in the Indonesia Stock Exchange period 2014-2017. The research uses secondary data. The sample of this research is company that listed in the Indonesia Stock Exchange (BEI) period 2014-2017 by using purposive sampling method. There are 10 companies that fulfill the criteria as research samples. This research uses causative methods. The independent variables are financial performance, firm size and institutional ownership, and the dependent variable is sustainability report disclosure. The hypothesis test used panel data regression analysis with time-series and cross section data and using Eviews 8.0 software.

The results of this research indicate that the variables of financial performance, firm size and institutional ownership have a significantly positive effect on sustainability report disclosure. Simultaneously, the results of this research indicate that the variables of financial performance, firm size and institutional ownership significantly influence sustainability report disclosure.

Keywords: Sustainability Report Disclosure, Financial Performance, Firm Size and Institutional Ownership.