THE EFFECT OF PROFITABILITY, COMPANY SIZE, BOARD OF COMMISSIONERS, AND AUDIT COMMITTEE ON SUSTAINABILITY REPORT DISCLOSURE

THE EFFECT OF PROFITABILITY, COMPANY SIZE, BOARD OF COMMISSIONERS, AND AUDIT COMMITTEE ON SUSTAINABILITY REPORT DISCLOSURE

This study aims to examine the effect of profitability measures, company size, the board of commissioners, and the audit committee on the disclosure of the Sustainability Report. The population is all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 – 2020. The...

Full description

Bibliographic Details
Main Authors:	Azzahra Ellba, Mohamad Auliyyaa Fauzi, Sasa S. Suratman, Endra Herdiansyah
Format:	Article
Language:	Indonesian
Published:	Universitas Sarjanawiyata Tamansiswa Yogyakarta 2022-08-01
Series:	Akuntansi Dewantara
Subjects:	Profitability Company Size Board of Commissioners Audit Committee Sustainability Report
Online Access:	https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/13142

Similar Items

The Influence of Women in the Board of Commissioners, CFO, and the Audit Committee on Earnings Quality
by: Fanny A. Setiawan, Herni Kurniawati, Septian B. Kristanto
Published: (2020-12-01)

The Impact of Political Connections and the Effectiveness of Board of Commissioner and Audit Committees on Audit Fees
by: Intan Ariningrum, et al.
Published: (2017-12-01)

The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange
by: Ganang Setiawan, et al.
Published: (2014-06-01)

Business strategy typologies: do the board of commissioners and audit committee concern about prospector-type strategies?
by: Antonius Herusetya, et al.
Published: (2022-09-01)

THE EFFECT OF BOARD OF COMMISSIONERS, AUDIT COMMITTEE, COMPANY SIZE, AND CAPITAL STRUCTURE ON AGENCY COSTS: INDONESIA PERSPECTIVE
by: Deo Dio Du Simanjuntak, et al.
Published: (2021-06-01)

The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable
by: Fina Umniyatul Izza, et al.
Published: (2023-12-01)

Risk management committee, independent commissioner, and audit fee: An update
by: Nadia Klarita Rahayu, et al.
Published: (2021-01-01)

Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
by: Nawang Kalbuana, et al.
Published: (2022-12-01)

The role of internal control in the relationship of board gender diversity, audit committee, and independent commissioner on tax aggressiveness
by: Nanik Sri Utaminingsih, et al.
Published: (2022-12-01)

Sustainable sharia company ecosystem: Independent commissioner and audit committee on Islamic social reporting
by: Tri Wahyudi, et al.
Published: (2023-09-01)

Leverage, profitability, corporate governance mecanism and earning management: cases in manufacturing company in Indonesia Stock Exchange
by: Novria Prawida, et al.
Published: (2021-02-01)

Pengaruh Proporsi Komisaris Independen dan Komposisi Komite Audit terhadap Internal Control
by: Makhdalena Makhdalena
Published: (2015-12-01)

Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening
by: Yunita Kurnia Shanti
Published: (2020-12-01)

PENGARUH GOOD CORPORATE GOVENANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA
by: Mulyaningtyas Mulyaningtyas, et al.
Published: (2022-01-01)

Financial Aspects, Corporate Governance and Disclosure of Financial Risk: Case of Indonesia
by: Irine Herdjiono, et al.
Published: (2023-06-01)

Board of commissioners and corporate governance disclosure in Sharia-compliant companies in Indonesia
by: Peni Nugraheni, et al.
Published: (2022-06-01)

The Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report.
by: Eria Nissa Awalia, et al.
Published: (2015-07-01)

Analysis of determinants of banking company's financial performance during the covid-19 pandemic
by: Cindy Karmilasari, et al.
Published: (2023-03-01)

Investigating the relationship between the characteristics of the board of directors and the audit committee on the company 's performance
by: Leyla Bagherzadeh, et al.
Published: (2021-05-01)

The effect of board characteristics and audit committee characteristics on audit quality
by: Dheyaa Zamil Khudhair, et al.
Published: (2019-02-01)

PENGARUH UKURAN DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015
by: Rita Aprilliani, et al.
Published: (2017-12-01)

Independent audit committee, risk management committee, and audit fees
by: Dyah Ayu Larasati, et al.
Published: (2019-01-01)

Corporate Governance Compliance in Banking Industry: The Role of the Board
by: Rudi Zulfikar, et al.
Published: (2020-11-01)

The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia
by: Feren Frisca Tania, et al.
Published: (2020-09-01)

Corporate Governance Factors On Audit Report Lag
by: Destin Alfianika Maharani, et al.
Published: (2023-06-01)

Impact of diversified strategy, CEO’s compensation, the size of the Board of Commissioners,Frequency of the Board of Commissioners Meeting of Company Perform
by: Lutfi Refia Anandarin, et al.
Published: (2021-09-01)

The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements
by: Sansaloni Butar Butar
Published: (2020-05-01)

Audit Committee Characteristics and Carbon Emission Disclosure
by: Chariri Anis, et al.
Published: (2018-01-01)

Audit Committee Dimension and Firm Profitability in Central and Eastern European Countries
by: Paula-Andreea Terinte
Published: (2019-01-01)

Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan
by: Sutiyok Sutiyok, et al.
Published: (2016-03-01)

Pengaruh Good Corporate Governance Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII)
by: Muhamad Mukhsin, et al.
Published: (2022-06-01)

Does audit committee characteristics a driver in risk disclosure?
by: Medina Almunawwaroh, et al.
Published: (2023-12-01)

Analisis Pengaruh Islamic Corporate Governance Terhadap Corporate Social Responsibility (Studi kasus pada Bank Syariah di Indonesia)
by: Ismawati Haribowo
Published: (2016-01-01)

Audit Committee Characteristics and Environmental Disclosure Among Nigeria Listed Non-Financial Firms
by: Olagunju, Adebayo, et al.
Published: (2023-12-01)

Kualitas Audit Sebagai Pemediasi Ukuran Perusahaan, Ukuran De-wan Komisaris dan Jenis Kelamin CEO Terhadap Fee Audit
by: Destiur Krisnasari Simatupang, et al.
Published: (2021-12-01)

An Investigation of the Audit Committee Characteristics Effects on Corporate Social Responsibility Disclosure
by: Ghodratolla Barzegar, et al.
Published: (2019-04-01)

Factors Affecting the Number of Audit Committees Meetings
by: Ebrahim Abbasi, et al.
Published: (2022-06-01)

The effect of public ownership, risk management committee, bank size, leverage, and board of commissioners on risk management disclosures (empirical study in banking sector companies listed on the Indonesia stock exchange for the period 2011-2015)
by: Nisa Nailur Rahma, et al.
Published: (2018-06-01)

Pengaruh Kinerja Keuangan Terhadap Green Banking Disclosure dengan Mekanisme Kontrol sebagai Variabel Moderasi
by: Lulu Lugina Kurniawan
Published: (2021-07-01)

Does debt moderate the impact of family commissioner boards on company performance in Indonesia?
by: Said Musnadi, et al.
Published: (2023-12-01)