SKRIPSI AKS

Pengaruh tata kelola dewan dan atribut komite audit terhadap sustainability report: studi empiris perusahaan non-keuangan di Indonesia

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ABSTRACT

The purpose of this study was to determine the effect of board of
commissioners size, board of commissioners independence, board of
commissioners gender diversity, board of commissioners financial expertise, audit
committee size, audit committee financial expertise, frequency of audit committee
meetings on sustainability report. With the control variable return on equity,
leverage, growth. This type of research is quantitative research and the method
used in this research is descriptive research by analyzing secondary data.
The population of this study are non-financial companies listed on the
Indonesia Stock Exchange (IDX) in 2018-2021. The sample selection technique is
purposive sampling. Samples that match the specified criteria are 140 companies.
The data analysis used in this study is the Eviews 10 panel data regression
analysis software.
Based on the above analysis of the data used in this study, the results show
that the size of the board of commissioners, the independence of the board of
commissioners, the gender diversity of the board of commissioners, the size of the
audit committee, the financial expertise of the audit committee, the frequency of
audit committee meetings has no effect on the sustainability report. Meanwhile,
the financial expertise of the board of commissioners has a negative effect on the
sustainability report.
keywords: governance of the board of commissioners, attributes of the audit
committee, sustainability report.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 IDA p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 172 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ida Nur Fitriyani

Versi lain/terkait

Lampiran Berkas

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