Sustainability Report is a report expressed by the company as a means to communicate economy, environmental, and social aspects to its stakeholders. A Sustainability Report is expected to have good quality. In fact, there are still many companies that are not maximal in publishing Sustainability Report quality, especially in companies listed in the LQ45 index in 2016 to2019. The purpose of this research is to determine the effect of stakeholder pressure and independent board of commissioners on the Sustainability Report quality on companies listed in the LQ45 index for the period 22016-2019. This research is a descriptive research using purposive sampling in sampling techniques so that a total of 64 samples were obtained from companies listed in the LQ45 index during the period 2016-2019 with the regression model used is data panel regression model. The results showed that pressure from the environment as stakeholders positively influence the sustainability report quality. While the pressure from employees and shareholder as stakeholders has no effect on the Sustainability Report quality. The independent board of commissioners has no effect on the sustainability Report quality.

One of the companies that has good quality can be judged by looking at the Corporate Financial Performance (CFP) of a company. CFP is the result that has been achieved by the company management in carrying out its duties and functions effectively and efficiently by using proper and correct financial implementation rules. In this study, the ratio used to measure CFP is Earnings Before Interest Tax Depreciation and Amortization (EBITDA).This study aims to determine the disclosure of Corporate Social Responsibility (CSR) using the GRI G4 standard, Disclosure Breadth in disclosing the CSR theme and Disclosure Depth in sentences that are recorded based on interested parties (stakeholders) on CFP (EBITDA) in non-public state-owned oil companies and gas listed in OK Stock for the period 2011-2018.The population in this study were non-public state-owned oil and gas companies listed in OK Stock for the period 2011-2018. The sample selection technique used purposive sampling and obtained 4 non-public state-owned oil and gas companies over a period of 8 years so that 32 samples were observed. The data analysis method in this research is panel data regression using Eviews 10 software.The results showed that simultaneously CSR disclosure, disclosure breadth and disclosure depth have an effect on CFP. Partially disclosure breadth and disclosure depth do not have a significant effect, while CSR disclosure has a significant positive effect on CFP.Based on these results, stakeholders need to pay attention to the composition of CSR disclosure, both in terms of the breadth of disclosure and the depth of disclosure of the company so that the company can convince stakeholders to minimize the risks that will occur, maximize profitability and the objectives of all parties. reached.

<p class="bdabstract">This research aims to identify the factors that impact the Islamic Social Reporting of Sharia Banks in Indonesia. The dependent variable used is Islamic Social Reporting disclosure. At the same time, the independent variables are the meeting frequency of the sharia supervisory board, profitability, and the issuance of shariah securities. The population is all Islamic Banks listed on Financial Services Authority in Indonesia during the period 2014-2020. There are 11 companies selected as samples based on the purposive sampling method. This research uses the panel data regression tested by Eviews 11 software. The result found that the issuance of shariah securities had a positive impact. Although, the meeting frequency of shariah supervisory boards and profitability had no impact on Islamic Social Reporting. These results can be used as a reference for further research on the impact meeting frequency of shariah supervisory board, profitability, and the issuance of shariah securities. In addition, it can also be used as knowledge for companies that the issuance of Islamic securities can be a tool for Islamic banks to disclose Islamic Social Reporting fully. It is hoped that the government will make official standard rules regarding social responsibility reporting for Islamic entities.</p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>Islamic Social Reporting;<strong> </strong>meeting frequency of shariah supervisory board; profitability; sharia securities issuance</em></p>