DETERMINING FACTORS FOR DISCLOSURE OF SUSTAINABILITY REPORTING WITH INCLUSIVE STAKEHOLDER MODELS IN INDONESIA PUBLIC COMPANY ISSUER

The problem in this research is the rise of company activities in operating its activities only oriented to profit maximization without regard to the impact of these activities on the environment so that sustainability reporting disclosure needs to be done. This study aims to obtain empirical evidence about the influence of stakeholder inclusiveness (foreign ownership, ownership concentration, effective tax rate, and leverage) on disclosure of sustainability reporting on companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2018 period. The sampling method using purposive sampling obtained a sample of 18 companies. This study uses secondary data, by downloading the annual financial statements from the website www.idx.co.id, as well as from the company's official website. Data analysis techniques used are descriptive statistical analysis, classic assumption tests, multiple linear regression and hypothesis testing. The results in this study indicate that foreign ownership, ownership concentration, effective tax rate, and leverage do not simultaneously influence the disclosure of sustainability reporting with a sig value of 0.088. Meanwhile, foreign ownership partially has a significant effect on the disclosure of sustainability reporting with a sig value of 0.017. The ownership concentration has a significant effect on the disclosure of sustainability reporting with a sig value of 0.035. Effective tax rate does not affect the disclosure of sustainability reporting with a significance value of 0.522. Leverage does not affect the sustainability reportstudy is that foreign ownership and ownership concentration are proven to affect the sustainability reporting disclosure. While effective tax rate and leverage have not been proven to have an influence on disclosure reporting sustainabilitying disclosure with a sig value of 0.252. The conclusion of this