The aim of the study was to analyze the influence of corporate governance
mechanisms on impression management through sustainability report. The corporate
governance mechanisms that were applied in this research are Proportion of
Independent Commissioner, Number of Board Commissioner Meetings, Board of
Commissioner Size, Audit Committee Meetings and Audit Quality. This research
adopted the GRI 4 to provide guidance in measuring selectivity, and used RGDI to
measure distortion. The population of this research was all companies listed in
Indonesia Stock Exchange and published their sustainability report in the year of
2012-2015. The total samples were 102 companies selected using purposive
sampling. This study was analyzed using Multiple regression analysis with SPSS 22.
The result of this study indicated that proportion of independent commissioner have
positive effect on selectivity. Meanwhile, number of board of commissioner meetings
and audit quality has negative effect on selectivity. However, there are no corporate
governance mechanisms used in this study affect the distortion. The limitation of this
study is that there is limitation of previous studies that examines the association of
corporate governance and impression management, especially for distortion variable
