Pengaruh peran komite audit, ukuran perusahaan, kinerja keuangan terhadap sustainability report (Studi Empiris Pada Perusahaan Go Public yang Terdaftar Pada ISSI di Bursa Efek Indonesia Tahun 2016-2018)
Abstract
This study aims to examine the effect of the size and characteristics of the audit committee on the sustainability reports of companies listed on the IDX. The purpose of the audit committee is to examine the effect of the characteristics of the audit committee on the extent of CSR disclosure in the sustainability report. The characteristics of the company that are maintained are the size and age of the company. This research is classified as quantitative research. The population of this study were all companies listed on the IDX from 2016 to 2018. While the sample for this study was determined by rational sampling so that 15 companies were obtained as samples. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis. Based on the results of multiple regression analysis with a significance level of 5%, the results of this study conclude: (1) the audit committee has no effect on the sustainability report (2) the size of the company's report. significantly negative. affect the sustainability ratio (3) profitability does not affect the sustainability ratio and (4) liquidity does not affect the sustainability ratio of sustainable development. (5) the effect of leverage has a significant positive effect on sustainability reporting (6) the company's performance has no partial effect on sustainability reporting. Based on the research findings above, we suggest: 1) The government should establish clear and solid regulations to regulate sustainability reporting. 2) Further research uses other variables that affect the disclosure of corporate social responsibility in addition to this research variable
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