ANALISIS PENGARUH EFEKTIFITAS DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP KUALITAS SUSTAINABILITY REPORT
DOI:
https://doi.org/10.25170/balance.v19i1.3510Keywords:
: Quality of sustainability report, Board of commissioners, audit committee, GRI standardsAbstract
This study examine the effect of Board of Commissioner’s Effectiveness, as measured by ther size, gender diversity and board of commissioners’s education and the Audit Committee’s Effectiveness as measured by size, number of meetings, and the audit committes’s accounting education onthe quality of sustainability report. This study uses the secondary data from mining companies from 2015 to 2019 from IDX. The sample selection method used is purposive sampling, obtained 12 companies with total of 43 sample. The analytical method used is multiple regression analysis with SPSS 26. The results showed that the size of board of commissioners, the gender diversity of the board of the commissioners, the education of the board of the commissioners, the size of the audit committee had no effect on the audit quality of the sustainability report so that all of the hypotheses that had been made were rejected.
References
Abidin, J., & Lestari, S. A. (2020). The Pengaruh Ukuran Perusahaan Dan Ukuran Komite Audit Terhadap Pengungkapan Corporate Social Responsibility. Owner : Riset Dan Jurnal Akuntansi, 4(1), 48–58. Https://Doi.Org/10.33395/Owner.V4I1.214
Afsari, R., Purnamawati, G. A., & Prayudi, M. A. (2018). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit Dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability Report (Studi Empiris Perusahaan Yang Mengikuti Isra Periode 2013-2015). Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2). Https://Doi.Org/10.23887/Jimat.V8I2.14299
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (Gcg) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di Bei. Jurnal Universitas Muhammadiyah Purwekerto, 15(1), 26–41.
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan Dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal Of Economic, Management, Accounting And Technology, 2(2), 129–141. Https://Doi.Org/10.32500/Jematech.v2i2.720
Amidjaya, P. G., & Widagdo, A. K. (2019). Sustainability Reporting In Indonesian Listed Banks: Do Corporate Governance, Ownership Structure And Digital Banking Matter? Journal Of Applied Accounting Research, 21(2), 231–247. Https://Doi.Org/10.1108/Jaar-09-2018-0149
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. Https://Doi.Org/10.15294/Aaj.v4i3.8303
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020). The Impact Of Board Composition On The Level Of Esg Disclosures In Gcc Countries. Sustainability Accounting, Management And Policy Journal, 11(1), 137–161. Https://Doi.Org/10.1108/Sampj-05-2018-0136
Biçer, A. A., & Feneir, I. M. (2019). The Impact Of Audit Committee Characteristics On Environmental And Social Disclosures. International Journal Of Research In Business And Social Science (2147-4478), 8(3), 111–121. Https://Doi.Org/10.20525/Ijrbs.v8i3.262
Buallay, A., & Al-Ajmi, J. (2020). The Role Of Audit Committee Attributes In Corporate Sustainability Reporting: Evidence From Banks In The Gulf Cooperation Council. Journal Of Applied Accounting Research, 21(2), 249–264. Https://Doi.Org/10.1108/Jaar-06-2018-0085
Dessy Noor Farida. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89–107. Https://Www.Researchgate.Net/Profile/DessyFarida/Publication/338368003_Pengaruh_Diversitas_Gender_Terhadap_Pengungkapan_Sustainability_Development_Goals/Links/5ed49a9092851c9c5e71e2ea/Pengaruh-Diversitas-Gender-Terhadap-Pengungkapan-Sustainability-Develo
Diono, H., & Prabowo, T. J. W. (2017). Analisis Pengaruh Mekanisme Corporate Governance , Profitalbilitas , Dan Ukuran Perusahaan Terhadap. Diponegoro Journal Of Accounting, 6(2013), 1–10. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Dizar, S., Alifia, S., & Alvionita, F. (2019). The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure. Indonesian Management And Accounting Research, 17(1), 71. Https://Doi.Org/10.25105/Imar.v17i1.4667
Gohanna, S., Damanik, M., & Dewayanto, T. (2021). Analisis Pengaruh Diversitas Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Diponegoro Journal Of Accounting, 10(1), 1–14.
Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. Https://Doi.Org/10.22216/Benefita.v3i2.3432
Hamdani, A. I. (2016). Pengaruh Good Corporate Governance Dan Sustainability Report Terhadap Kinerja Keuangan Perusahaan.
Hermawan, A., & Gunardi, A. (2019). Motivation For Disclosure Of Corporate Social Responsibility: Evidence From Banking Industry In Indonesia. Entrepreneurship And Sustainability Issues, 6(3), 1297–1306. Https://Doi.Org/10.9770/Jesi.2019.6.3(17)
Ika, S. R., Nugroho, J. P., Achmad, N., & Widagdo, A. K. (2021). The Impact Of Corporate Governance On Environmental Reporting: Evidence From The Indonesian Manufacturing Industry. Iop Conference Series: Earth And Environmental Science, 739(1). Https://Doi.Org/10.1088/1755-1315/739/1/012030
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360. Https://Doi.Org/10.1016/0304-405X(76)90026-X
John, E. (1998). Accounting For The Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22.
Josua, R., & Septiani, A. (2020). Analisis Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Bei Tahun 2015-2018). Diponegoro Journal Of Accounting, 9(3), 1–9.
Justin, P. (2019). Pengaruh Struktur Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan Perusahaan. 8(2014), 1–9. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Khafid, M., & Mulyaningsih. (2017). Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report. Ekuitas (Jurnal Ekonomi Dan Keuangan), 19(3), 340. Https://Doi.Org/10.24034/j25485024.y2015.v19.i3.1772
Kurniawan, I. S. (2019). Pengaruh Corporate Governance , Profitabilitas , Dan Leverage Perusahaan Terhadap Environmental Disclosure The Effect Of Corporate Governance , Profitability , And Company Leverage On Environmental Disclosure. Jurnal Ekonomi Manajemen Dan Akuntansi, 21(2), 165–171.Https://Doi.Org/10.29264/Jfor.v21i2.5930
Lépineux, F. (2005). Stakeholder Theory, Society And Social Cohesion.
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability (Switzerland), 10(1), 1–21. Https://Doi.Org/10.3390/Su10010207
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2020). The Impact Of Board And Audit Committee Characteristics On Corporate Social Responsibility: Evidence From The Iranian Stock Exchange. International Journal Of Productivity And Performance Management. Https://Doi.Org/10.1108/Ijppm-10-2019-0506
Musallam, S. R. M. (2018). The Direct And Indirect Effect Of The Existence Of Risk Management On The Relationship Between Audit Committee And Corporate Social Responsibility Disclosure. Benchmarking, 25(9), 4125–4138. Https://Doi.Org/10.1108/Bij-03-2018-0050
Ningrum, A. P. (2015). Pengaruh Tata Kelola Korporat Terhadap Pengungkapan Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di Perhitungan Indeks Saham Sri-Kehati Tahun 2010-2014).
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh Karakteristik Komite Audit Terhadap Risiko Sebagai Variabel Intervening. 10, 1–13.
Rahma, A. A., & Aldi, F. (2020). The Importance Of Commissioners Board Diversity In Csr Disclosures. International Journal Of Economics Development Research (Ijedr), 1(2), 136–149.
Restu, M., Willy Sri Yuliandari, S.E., M.M., Ak., C., & Annisa Nurbaiti, S.E., M. S. (2017). Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen Dan Ukuran Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). \e-Proceeding Of Management, 4(3), 2742–2749.
Risty, I., & Sany. (2015a). Dan Jumlah Anggota Komite Audit Terhadap Penerbitan Sustainability Report Isra 2008-2012. Business Accounting Review, 3(1), 1–10.
Risty, I., & Sany. (2015b). Pengaruh Independensi, Keahlian, Frekuensi Rapat, Dan Jumlah Anggota Komite Audit Terhadap Penerbitan Sustainability Report Isra 2008-2012. Business Accounting Review, 3(1), 1–10.
Roviqoh, D. I., & Khafid, M. (2021a). Profitabilitas Dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Business And Economic Analysis Journal, 1(1), 14–26.
Roviqoh, D. I., & Khafid, M. (2021b). Profitabilitas Dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Business And Economic Analysis Journal, 1(1), 14–26. Https://Doi.Org/10.15294/Beaj.V1I1.30142
Rudyanto, A. (2017). State Ownership, Family Ownership, And Sustainability Report Quality: The Moderating Role Of Board Effectiveness. Gatr Accounting And Finance Review, 2(2), 15–25. Https://Doi.Org/10.35609/Afr.2017.2.2(3)
Sari, M. P. Y. (2013). Corporate Governance Terhadap Pengungkapan Sustainability Report. Diponegoro Journal Of Accounting, 2(3), 1–10. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Auran, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, Dan Ukuran Komite Audit Terhadap Pengungkapan Csr. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 8(2), 59–68. Https://Doi.Org/10.25157/Je.V8I2.4030
Siregar, I., Lindrianasari, & Komaruddin. (2013). Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur Di Bei). Jurnal Akuntansi & Keuangan, 4(1), 63–81.
Tempero, M. (2019). The Time Has Come! Jnccn Journal Of The National Comprehensive Cancer Network, 17(4), 295. Https://Doi.Org/10.6004/Jnccn.2019.0020
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 102–123. Https://Doi.Org/10.18196/Rab.030139
Ummah, Y. R., & Setiawan, D. (2021). Do Board Of Commisioners Characteristic And International Environmental Certification Affect Carbon Disclosure ? Evidence From Indonesia. 8(2), 215–228.
Afsari, R., Purnamawati, G. A., & Prayudi, M. A. (2018). Pengaruh Leverage, Ukuran Perusahaan, Komite Audit Dan Kepemilikan Institusional Terhadap Luas Pengungkapan Sustainability Report (Studi Empiris Perusahaan Yang Mengikuti Isra Periode 2013-2015). Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 8(2). Https://Doi.Org/10.23887/Jimat.V8I2.14299
Aliniar, D., & Wahyuni, S. (2017). Pengaruh Mekanisme Good Corporate Governance (Gcg) Dan Ukuran Perusahaan Terhadap Kualitas Pengungkapan Sustainability Report Pada Perusahaan Terdaftar Di Bei. Jurnal Universitas Muhammadiyah Purwekerto, 15(1), 26–41.
Amaliyah, I., & Solikhah, B. (2019). Pengaruh Kinerja Lingkungan Dan Karakteristik Corporate Governance Terhadap Pengungkapan Emisi Karbon. Journal Of Economic, Management, Accounting And Technology, 2(2), 129–141. Https://Doi.Org/10.32500/Jematech.v2i2.720
Amidjaya, P. G., & Widagdo, A. K. (2019). Sustainability Reporting In Indonesian Listed Banks: Do Corporate Governance, Ownership Structure And Digital Banking Matter? Journal Of Applied Accounting Research, 21(2), 231–247. Https://Doi.Org/10.1108/Jaar-09-2018-0149
Aniktia, R., & Khafid, M. (2015). Pengaruh Mekaniseme Good Corporate Governance Dan Kinerja Keuangan Terhadap Pengungkapan Sustainability Report. Accounting Analysis Journal, 4(3), 1–10. Https://Doi.Org/10.15294/Aaj.v4i3.8303
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020). The Impact Of Board Composition On The Level Of Esg Disclosures In Gcc Countries. Sustainability Accounting, Management And Policy Journal, 11(1), 137–161. Https://Doi.Org/10.1108/Sampj-05-2018-0136
Biçer, A. A., & Feneir, I. M. (2019). The Impact Of Audit Committee Characteristics On Environmental And Social Disclosures. International Journal Of Research In Business And Social Science (2147-4478), 8(3), 111–121. Https://Doi.Org/10.20525/Ijrbs.v8i3.262
Buallay, A., & Al-Ajmi, J. (2020). The Role Of Audit Committee Attributes In Corporate Sustainability Reporting: Evidence From Banks In The Gulf Cooperation Council. Journal Of Applied Accounting Research, 21(2), 249–264. Https://Doi.Org/10.1108/Jaar-06-2018-0085
Dessy Noor Farida. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89–107. Https://Www.Researchgate.Net/Profile/DessyFarida/Publication/338368003_Pengaruh_Diversitas_Gender_Terhadap_Pengungkapan_Sustainability_Development_Goals/Links/5ed49a9092851c9c5e71e2ea/Pengaruh-Diversitas-Gender-Terhadap-Pengungkapan-Sustainability-Develo
Diono, H., & Prabowo, T. J. W. (2017). Analisis Pengaruh Mekanisme Corporate Governance , Profitalbilitas , Dan Ukuran Perusahaan Terhadap. Diponegoro Journal Of Accounting, 6(2013), 1–10. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Dizar, S., Alifia, S., & Alvionita, F. (2019). The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure. Indonesian Management And Accounting Research, 17(1), 71. Https://Doi.Org/10.25105/Imar.v17i1.4667
Gohanna, S., Damanik, M., & Dewayanto, T. (2021). Analisis Pengaruh Diversitas Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Diponegoro Journal Of Accounting, 10(1), 1–14.
Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. Https://Doi.Org/10.22216/Benefita.v3i2.3432
Hamdani, A. I. (2016). Pengaruh Good Corporate Governance Dan Sustainability Report Terhadap Kinerja Keuangan Perusahaan.
Hermawan, A., & Gunardi, A. (2019). Motivation For Disclosure Of Corporate Social Responsibility: Evidence From Banking Industry In Indonesia. Entrepreneurship And Sustainability Issues, 6(3), 1297–1306. Https://Doi.Org/10.9770/Jesi.2019.6.3(17)
Ika, S. R., Nugroho, J. P., Achmad, N., & Widagdo, A. K. (2021). The Impact Of Corporate Governance On Environmental Reporting: Evidence From The Indonesian Manufacturing Industry. Iop Conference Series: Earth And Environmental Science, 739(1). Https://Doi.Org/10.1088/1755-1315/739/1/012030
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, 3(4), 305–360. Https://Doi.Org/10.1016/0304-405X(76)90026-X
John, E. (1998). Accounting For The Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22.
Josua, R., & Septiani, A. (2020). Analisis Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Laporan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Pada Bei Tahun 2015-2018). Diponegoro Journal Of Accounting, 9(3), 1–9.
Justin, P. (2019). Pengaruh Struktur Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan Perusahaan. 8(2014), 1–9. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Khafid, M., & Mulyaningsih. (2017). Kontribusi Karakteristik Perusahaan Dan Corporate Governance Terhadap Publikasi Sustainability Report. Ekuitas (Jurnal Ekonomi Dan Keuangan), 19(3), 340. Https://Doi.Org/10.24034/j25485024.y2015.v19.i3.1772
Kurniawan, I. S. (2019). Pengaruh Corporate Governance , Profitabilitas , Dan Leverage Perusahaan Terhadap Environmental Disclosure The Effect Of Corporate Governance , Profitability , And Company Leverage On Environmental Disclosure. Jurnal Ekonomi Manajemen Dan Akuntansi, 21(2), 165–171.Https://Doi.Org/10.29264/Jfor.v21i2.5930
Lépineux, F. (2005). Stakeholder Theory, Society And Social Cohesion.
Mahmood, Z., Kouser, R., Ali, W., Ahmad, Z., & Salman, T. (2018). Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability (Switzerland), 10(1), 1–21. Https://Doi.Org/10.3390/Su10010207
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2020). The Impact Of Board And Audit Committee Characteristics On Corporate Social Responsibility: Evidence From The Iranian Stock Exchange. International Journal Of Productivity And Performance Management. Https://Doi.Org/10.1108/Ijppm-10-2019-0506
Musallam, S. R. M. (2018). The Direct And Indirect Effect Of The Existence Of Risk Management On The Relationship Between Audit Committee And Corporate Social Responsibility Disclosure. Benchmarking, 25(9), 4125–4138. Https://Doi.Org/10.1108/Bij-03-2018-0050
Ningrum, A. P. (2015). Pengaruh Tata Kelola Korporat Terhadap Pengungkapan Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di Perhitungan Indeks Saham Sri-Kehati Tahun 2010-2014).
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh Karakteristik Komite Audit Terhadap Risiko Sebagai Variabel Intervening. 10, 1–13.
Rahma, A. A., & Aldi, F. (2020). The Importance Of Commissioners Board Diversity In Csr Disclosures. International Journal Of Economics Development Research (Ijedr), 1(2), 136–149.
Restu, M., Willy Sri Yuliandari, S.E., M.M., Ak., C., & Annisa Nurbaiti, S.E., M. S. (2017). Pengaruh Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen Dan Ukuran Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Kasus Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016). \e-Proceeding Of Management, 4(3), 2742–2749.
Risty, I., & Sany. (2015a). Dan Jumlah Anggota Komite Audit Terhadap Penerbitan Sustainability Report Isra 2008-2012. Business Accounting Review, 3(1), 1–10.
Risty, I., & Sany. (2015b). Pengaruh Independensi, Keahlian, Frekuensi Rapat, Dan Jumlah Anggota Komite Audit Terhadap Penerbitan Sustainability Report Isra 2008-2012. Business Accounting Review, 3(1), 1–10.
Roviqoh, D. I., & Khafid, M. (2021a). Profitabilitas Dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Business And Economic Analysis Journal, 1(1), 14–26.
Roviqoh, D. I., & Khafid, M. (2021b). Profitabilitas Dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report. Business And Economic Analysis Journal, 1(1), 14–26. Https://Doi.Org/10.15294/Beaj.V1I1.30142
Rudyanto, A. (2017). State Ownership, Family Ownership, And Sustainability Report Quality: The Moderating Role Of Board Effectiveness. Gatr Accounting And Finance Review, 2(2), 15–25. Https://Doi.Org/10.35609/Afr.2017.2.2(3)
Sari, M. P. Y. (2013). Corporate Governance Terhadap Pengungkapan Sustainability Report. Diponegoro Journal Of Accounting, 2(3), 1–10. Http://Ejournal-s1.Undip.Ac.Id/Index.Php/Accounting
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Auran, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, Dan Ukuran Komite Audit Terhadap Pengungkapan Csr. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 8(2), 59–68. Https://Doi.Org/10.25157/Je.V8I2.4030
Siregar, I., Lindrianasari, & Komaruddin. (2013). Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur Di Bei). Jurnal Akuntansi & Keuangan, 4(1), 63–81.
Tempero, M. (2019). The Time Has Come! Jnccn Journal Of The National Comprehensive Cancer Network, 17(4), 295. Https://Doi.Org/10.6004/Jnccn.2019.0020
Tobing, R. A., Zuhrotun, Z., & Rusherlistyani, R. (2019). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Manufaktur Yang Terdaftar Dalam Bursa Efek Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 3(1), 102–123. Https://Doi.Org/10.18196/Rab.030139
Ummah, Y. R., & Setiawan, D. (2021). Do Board Of Commisioners Characteristic And International Environmental Certification Affect Carbon Disclosure ? Evidence From Indonesia. 8(2), 215–228.
Downloads
Published
2022-07-20
Issue
Section
Articles
