Skripsi

PENGARUH TIPE AUDITOR(BIG4-NON-BIG4), KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, KOMITE AUDIT TERHADAP KUALITAS PENGUNGKAPAN SUSTAINABILITY REPORTING (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024)

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This study aims to examine the effect of auditor type, institutional ownership, independent commissioners, and audit committee on the quality of sustainability reporting disclosure in property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024, with firm size as a control variable. This study employed a quantitative approach using secondary data. The sample was selected through purposive sampling, resulting in 46 companies with 138 observations. The quality of sustainability reporting disclosure was measured based on GRI Standards 2021. Data were analyzed using panel data regression with EViews 13. The results show that auditor type, institutional ownership, independent commissioners, and firm size do not have a significant effect on the quality of sustainability reporting disclosure, while the audit committee has a positive and significant effect.

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Availability

Detail Information

Series Title

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Call Number

T1958302026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xiv, 61 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.307

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Sustainability Reporting
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

TUTI

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