THE INFLUENCE OF THE AUDIT COMMITTEE AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURE WITH COMPANY SIZE AS VARIABLE CONTROL (Case Study on Coal Mining Companies Listed on the Indonesia Stock Exchange 2013-2020)

This study aims to analyze the effect of the audit committee, profitability and company size as control variables on the disclosure of sustainability reports in coal mining companies listed on the Indonesia Stock Exchange for the period 2013- 2020. This study uses the causality method, while the data was collected by documentation on coal mining company documents listed on the Indonesia Stock Exchange for the period 2013-2020. The results of this study indicate that: (1) Based on the results of the partial test, both audit committee and profitability have a positive and significant effect, while company size as a control variable has no significant effect on the sustainability report.