Corporate Governance Mechanisms, Profitabilitas, Leverage, Technology Innovation, and Firm Size: Testing Their Impact on Sustainability Reporting

This study aims to analyze the influence of corporate governance mechanisms, profitability, leverage, technological innovation, and company size on sustainability reporting in companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Sustainability reporting is a crucial issue in corporate reporting practices because it reflects transparency, accountability, and a company's commitment to economic, social, and environmental aspects. This study used a quantitative approach with a purposive sampling method, resulting in 17 companies as samples. Data were processed using panel data regression analysis with EViews 12 software. The results showed that corporate governance mechanisms, proxied by the Corporate Governance Perception Index (CGPI), and profitability had a positive effect on sustainability reporting. Conversely, leverage had a negative effect on sustainability reporting, while technological innovation and company size had no significant effect. These findings suggest that good corporate governance and profitability can encourage improvements in sustainability reporting practices, while high leverage tends to hinder sustainable reporting.