Islamic corporate governance, profitability, corporate social responsibility, and sustainability report disclosure

This study examines the effect of Islamic Corporate Governance, Profitability, and Corporate Social Responsibility on the Sustainability Report Disclosure. The sample in this study was companies registered in the Jakarta Islamic Index 70 from 2018 to 2020. The sampling technique used in this study was purposive sampling, with the number of samples used as many as 34 companies with an observation period of 3 years, while the data collection technique used the method documentation. Data analysis was used using a panel data regression test using the STATA 16 tool. The test results showed that Islamic corporate governance and corporate social responsibility had a positive effect on the sustainability report disclosure. In contrast, profitability did not affect the sustainability report disclosure.