ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL,KEPEMILIKAN INSTITUSIONAL,KEPEMILIKAN ASING,UMUR PERUSAHAAN DAN TIPE INDUSTRI TERHADAP SUSTAINABILITY REPORT (STUDI EMPIRIS YANG TERDAFTAR DI BEI DAN PERUSAHAAN YANG MENERBITKAN SUSTAINABILITY REPORT TAHUN 2017-2020)

This study aims to analyze the effect of managerial ownership, institutional ownership, foreign ownership, company age and type of industry on the sustainability report of companies listed on the Indonesia Stock Exchange in 2017-2020. The number of companies that were sampled in this study were 46 companies. This study uses a purposive sampling method, namely the sampling method using certain specified criteria and the data is processed using SPSS version 22. The results of this study indicate that managerial ownership, foreign ownership, company age and type of industry have a negative effect on the management of sustainability reports. while institutional ownership has a positive effect on the use of sustainability reports.