This research aims to know the influence of profitability, liquidity, the Board of
Commissioners, the activity of the company, the audit committee disclosure
against the sustainability report, the sustainability report in this study diproksikan
with sustainability report disclosure index (SRDI). Data collection using a
purposive sampling. The sample used as many as 13 companies of the industrial
sector and consumption Goods registered in BEI in 2012-2016.
While as many as 65 research data sample. Methods of analysis used in this
study is a descriptive analysis, multiple regression analysis, test the assumptions
of classical, test the feasibility of the model. Based on the results of this research
with the test (F) it was found that the profitability, liquidity, the Board of
Commissioners, the activity of the company, the Audit Committee simultaneously
positive significant effect against the Sustainability Report. While the partially
negative effect not significant profitability against the Sustainability Report, the
liquidity of the company's partial partial positive effect not significant against the
sustainability report, the Board of Commissioners in partial positive effect
significantly to sustainability report, the activity of the company is partially
positive significant effect against the Sustainability Report, the audit committee
does not have a negative effect partially significantly to sustainability report.
Test results adjusted R2 indicates that predictive ability of 4 independent variables
is 20.2%and the emaining 79.8% influenced by variables other than the model.