This research tries to find the impact of profitability and foreign ownership
on sustainability report disclosure. This research uses the sample of all the listed
corporations in Indonesia Stock Exchange which have sustainability report in 2015
until 2017 based on GRI G4. Based on the criteria and data trimming, there are total
105 corporations used as sample. The multiple regression is used to test hypothesis.
The independent variables in this research are profitability and foreign
ownership. While, the dependent variable is the sustainability report disclosure
index measured by using GRI G4. This research also using the control variable is
the size of commissioners’ board. The result shows that the profitability do not have
positive significant relationship to sustainability report disclosure. The foreign
ownership shows that it has positive significant relationship to sustainability report
disclosure. However, the size of commissioners’ board has negative and significant
impact on sustainability report disclosure.