Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207003736	T79322	T793222022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T793222022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 71 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.450 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Prodi Akuntansi
Audit Keuangan, Pemeriksaan Keuangan

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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