Abstract:

Purpose - This research aims to determine and analyze the influence of Islamic Social Reporting Disclosure and Good Corporate Governance on Sustainability Reports in companies.

Design/methodology/approach – The population in this study are companies registered on the Jakarta Islamic Index (JII) in the 2017-2021 period. The sampling technique uses Purposive Sampling with 50 samples of data. This type of research is Quantitative Research Using Secondary Data. The analysis technique used is multiple linear regression analysis using the SPSS for Windows version 26 application to process data and test hypotheses.

Findings - The research results show that Islamic Social Reporting Disclosure and the independent board of commissioners positively and significantly affect the Sustainability Report. In contrast, the audit committee, board of directors, and managerial ownership do not affect the Sustainability Report.

Research limitations/implications – The low adjusted R2 is only 20.6% of the model tested in the research, proving that variables other than those used in this research have a more significant influence on the disclosure of the company's sustainability report. Additionally, the sample in this research only contained ten companies because the companies needed to disclose some of the required data.

Originality/value – This research provides additional Good Corporate Governance mechanism variables, namely the Board of Directors and the Islamic Social Reporting Disclosure variable, which are independent variables.