Pengaruh Karakteristik Perusahaan Dan Kepemilikan Asing Terhadap Pengungkapan Laporan Keberlanjutan Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2024

Thisstudy analyzes howcompany size, profitability,debt levels,age, and foreign ownership influence the way companies report on sustainability issues. The study focuses on 32 corporations listed on the LQ45 index of the Indonesian capital market between 2020 and 2024, with the sample selected using a purposive sampling technique. The findings indicate thatcompany size, debt ratio, and firmage do not significantly influencesustainability reporting practices. However, profitability andforeign ownership were found to have a significant impact. The results suggest that a company's ability to generate profit and the participation of foreign investors can drive increased corporate transparency through the disclosure of sustainability-related information. These findings assist stakeholders in evaluating the extent of a company's commitment to sustainability practices based on the information it has published.

Keywords: Company Size; Profitability; Leverage; Company Age; Foreign Ownership; Sustainability Report