Skripsi

PENGARUH KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507001295	T167986	T1679862025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1679862025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2025

Collation

xvii, 126 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

352.407

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Komite Audit

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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