The Influence of Ownership Structure on Sustainability Report Disclosure in Indonesian Consumer Goods Companies: The Mediating Role of Firm Size

This research aims to determine whether there is an influence of institutional ownership, managerial ownership, and public ownership on Sustainability Report Disclosure with firm Size as an intervening variable in Consumer Goods Sector Companies listed on the Indonesia Stock Exchange.Purposive sampling method with 23 companies in the 2019-2022 period.Testing with Smart PLS software version 3.2.9.The research results show that institutional ownership, managerial ownership, and public ownership do not affect sustainability report disclosure; institutional ownership, management ownership, and public ownership influence the firm Size, and firm Size influences sustainability report disclosure.Institutional, management, and shared ownership influence sustainability report disclosure through company size as an intervening variable.