PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI EMPIRIS DI PERUSAHAAN YANG MENGIKUTI ASIA SUSTAINABILITY REPORTING RATING PERIODE 2018-2021)

WIDYAKSA, TIARA and Aspahani, Aspahani and Kartasari, Shelly Febriana (2022) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI EMPIRIS DI PERUSAHAAN YANG MENGIKUTI ASIA SUSTAINABILITY REPORTING RATING PERIODE 2018-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine effect of characteristics of the audit committee as proxied by independence of audit committee, size of audit committee and frequency of audit committee meetings with the control variable, namely company size on the disclosure of Sustainability Reports in the companies that follow the Asia Sustainability Reporting Rating 2018-2021 Period. The data used in this study is secondary data in the form of sustainability reports and company annual reports. The sampling technique in this study used a purposive sampling technique and produced a total sample of 72 companies. The data then analyzed by using multiple linear regression analysis and supported by the Software Statistical Program for Social (SPSS) version 26.0. The results of the study partially show that the independence of the audit committee controlled by company size has no effect on the disclosure of the Sustainability Report, while the size of the audit committee and the frequency of audit committee meetings controlled by company size have an effect on the disclosure of the Sustainability Report.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Asia Sustainability Reporting Rating, Frekuensi Rapat Komite Audit, Independensi Komite Audit, Pengungkapan Laporan Keberlanjutan, Ukuran Komite Audit
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Widyaksa
Date Deposited:	21 Sep 2022 02:38
Last Modified:	21 Sep 2022 02:38
URI:	http://repository.unsri.ac.id/id/eprint/79322

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