THE ROLE OF AUDIT COMMITTEE IN CORPORATE SUSTAINABILITY DISCLOSURE

This study aims to determine the influence of characteristics audit committee on corporate social responsibility (CSR) disclosures as a sustainability issue. The are proxied by size, number members with financial expertise, and meetings. used secondary data from annual report manufacturing companies listed Indonesia Stock Exchange for period 2014-2018. samples is 77 companies. Data were analyzed using Ordinary Least Square. Based research findings, size has significant positive effect CSR disclosures. In contrast, expertise meetings significantly negatively affect expected provide recommendations consider in establishing an encourage broader