Pengaruh Sustainability Reporting, Investment Opportunity Set Terhadap Abnormal Return Saham Studi Kasus Pada Badan Usaha Sektor Pertambangan Periode 2018-2020

The propose of this research is to examine the effect of Sustainability Reporting, Investment Opportunity Set towards Abnormal Return Saham on Mining Sector Companies that listed on BEI period year 2018-2020. There is 15 company that used to be the sample of this research. Sample choosing technique that used on this research is Purposive sampling method from the company’s sustainability report. The research method uses an associative quantitative design. Analyze technique that used on this research is descriptive statistical test, multiple linear regression test, classical assumption test, F test (simultaneously), coefficient of determination test and T test (partially). According to the results of data analyze, Investment Opportunity Set has a positive and significant effect on Abnormal Return Saham, while Sustainability Reporting has a negative effect on Abnormal Return Saham. The coefficient of determination is 0.118, which means 11.8% Abnormal Return Saham is influenced by these variables, while the remaining 88.2% is influenced by other variables.