Tujuan penelitian ini untuk menganalisis pengaruh struktur kepemilikan, komite audit dan karakteristik industri terhadap sustainability report. Metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan LQ45 Periode Agustus 2023-Januari 2024 pada tahun 2019-2022. Sampel yang digunakan yaitu laporan keuangan, laporan tahunan dan laporan keberlanjutan perusahaan LQ45 Periode Agustus 2023-Januari 2024 sebanyak 28 perusahaan menggunakan metode purposive sampling. Metode pengumpulan data yang digunakan yaitu observasi non-partisipan. Teknik analisis yang digunakan yaitu analisis regresi data panel. Hasil penelitian menunjukan bahwa struktur kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, komite audit, ukuran perusahaan dan leverage berpengaruh positif signifikan terhadap sustainability report.

Kata Kunci : Kepemilikan Asing, Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit, Leverage, Sustainability Report, Ukuran Perusahaan,

The purpose of this study was to analyze the effect of ownership structure, audit committee and industry characteristics on sustainability reports. The research method used is descriptive and verification method. The population in this study were LQ-45 companies in the August 2023-January 2024 period in 2019-2022. The samples used are financial reports, annual reports and sustainability reports of LQ-45 companies in the August 2023-January 2024 period as many as 28 companies using purposive sampling method. The data collection method used is non-participant observation. The analysis technique used is panel data regression analysis. The results showed that institutional ownership structure, managerial ownership, foreign ownership, audit committee, company size and leverage have a significant positive effect on sustainability reports.

Keywords: Audit Committee, Company Size, Foreign Ownership, Institutional Ownership, Leverage, Managerial Ownership, Sustainability Report.