PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

CHULIM, FELIX RAFAEL and Nurullah, Asfeni (2025) PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of audit committee independence, audit committee financial expertise, audit committee size, the number of audit committee meetings, and institutional ownership on sustainability report disclosure in the banking sector. The research uses a quantitative method, with an observation period from 2021 to 2023. The sample consists of 26 companies selected using purposive sampling. Data analysis is conducted through panel data regression analysis using the statistical application Eviews 12. The test results provide empirical evidence that audit committee independence, audit committee financial expertise, and institutional ownership have a significant positive effect on sustainability report disclosure. Meanwhile, audit committee size and the number of audit committee meetings have a positive but not significant effect on sustainability report disclosure.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Sustainability Report, Komite Audit, Kepemilikan Institusional
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Felix Rafael Chulim
Date Deposited:	10 Mar 2025 03:19
Last Modified:	10 Mar 2025 03:19
URI:	http://repository.unsri.ac.id/id/eprint/167986

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