JURNAL JUMBIWIRA Vol 1 No. 3 (Desember 2022) – E-ISSN : 2829-2502 P-ISSN : 2829-260X Received September 30, 2022; Revised Oktober 2, 2022; Accepted November 17, 2022 JURNAL MANAJEMEN BISNIS KEWIRAUSAHAAN Halaman Jurnal: https://jurnal-stiepari.ac.id/index.php/jumbiwira Halaman UTAMA Jurnal : https://jurnal-stiepari.ac.id/index.php Pengaruh Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi terhadap Sustainability Report Disclosure Septi Ludianah a , Dirvi Surya Abbas b , Imam Hidayat c , Triana Zuhrotun Aulia d Universitas Muhammadiyah Tangerang Email : Septildn97@gmail.com ABSTRAK The purpose of this study is to empirically prove the effect of profitability, Institutional Ownership Independent Board of Commissioners and Board of Directors Towards Sustainability Report Disclosure (In Sector Companies Mining Listed on the Indonesia Stock Exchange for the Period 2018 – 2021 ) The population of this study includes all companies in the mining sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2021. Technique sampling using purposive sampling technique. Based on predetermined criteria obtained 10 companies. Type of data used is secondary data obtained from the official website of each company mining. The analytical method used is data logical regression analysis panel. The results showed that profitability, institutional ownership and The Independent Board of Commissioners has no effect on the Sustainability Report Disclosure, while the Board of Directors has a significant positive effect Sustainability Report Disclosure. Taken together, the research shows that Profitability, Institutional Ownership, Independent Board of Commissioners and Board of Directors on Sustainability Report Disclosure. Keywords: Profitabiliity, Institutional Ownership, Independent Board of Comissioners, and Board of Directors on Sustainability Report Disclosure. Abstrak Tujuan penelitian ini adalah membuktikan secara empiris pengaruh Profitabilitas, Kepemilikan Institusional Dewan Komisaris dan Direksi Independen Terhadap Pengungkapan Laporan Keberlanjutan (Pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021) Populasi penelitian ini Studi mencakup seluruh perusahaan di sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 10 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi masing-masing perusahaan pertambangan. Metode analisis yang digunakan adalah analisis regresi logis data panel. Hasil penelitian menunjukkan bahwa profitabilitas, kepemilikan institusional dan Dewan Komisaris Independen tidak berpengaruh terhadap Pengungkapan Laporan Keberlanjutan, sedangkan Direksi berpengaruh positif signifikan terhadap Pengungkapan Laporan Keberlanjutan. Secara keseluruhan penelitian menunjukkan bahwa Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen dan Direksi terhadap Pengungkapan Laporan Keberlanjutan. Kata Kunci: Profitabilitas, Kepemilikan Institusional, Dewan Komisaris Independen, dan Direksi atas Pengungkapan Laporan Keberlanjutan.