THE EFFECT OF POLITICAL VISIBILITY, COMPANY CHARACTERISTICS AND GENDER DIVERSITY TO SUSTAINABILITY REPORT DISCLOSURE

This research aims to determine and analyze partially the effect of political visibility which is company size, company characteristic which is type of company and gender diversity toward sustainability report disclosure of company listed in Indonesia Sustainability Reporting Award. The population of this research is company participated in Indonesia Sustainability Reporting Award (ISRA) at the year of 2014- 2015. From 72 companies the population, only 22 companies contribute to the criteria of research sample which has been set. Data analysis used multiple linear regression. The result of this research shown that political visibility which is measured by company size has a negative and significant effect to sustainability report disclosure. Whereas company characteristic measured by type of company and gender diversity have no effect to sustainability report disclosure