Pengaruh Good Corporate Governance Terhadap Pengungkapan Sustainability Report dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sub Sektor Otomotif yabg Terdaftar di Bursa Efek Indonesia 2017-2021

The purpose of this study is to determine and analyze the effect of independent commissioners, boards of directors, and managerial ownership on the disclosure of sustainability reports with firm size as a moderating variable. The population of this study are 10 companies listed in the automotive sector (IDX) in 2017-2021. The type of research conducted in this research is causal associative research with quantitative techniques and logistic regression analysis used as an analytical tool with the help of IBM SPSS 26 software, which consists of descriptive statistical analysis, classical assumption test, multiple linear regression test, and hypothesis testing. The results showed that the independent board of commissioners had no significant effect on the disclosure of the sustainability report, while the board of directors and managerial ownership had a significant effect on the disclosure of the sustainability report. Managerial ownership moderated by firm size shows positive results that strengthen the effect of sustainability report disclosure. In addition, independent boards of directors and commissioners moderated by firm size have no effect on the disclosure of sustainability reports. Suggestions for companies This research can be used to inform decisions about sustainability reporting standards for Indonesian businesses. so that the company can increase stakeholder confidence in the business.