The Influence of the Audit Committee Characteristics and Institutional Ownership on Sustainability Report Disclosure
(1) Sriwijaya University
(2) Sriwijaya University
(3) Sriwijaya University
(*) Corresponding Author
Abstract
This study aims to empirically examine the direct effect of audit committee independence, audit committee financial expertise, audit committee size, audit committee meetings frequency , and institutional ownership on sustainability report disclosure in the banking sector in Indonesia Banking sector. This research used a quantitative method. The sample consists of 26 companies selected using purposive sampling. This research employed panel data regression analysis utilizing Eviews 12 as the analytical instrument. The results showed that audit committee independence, audit committee financial expertise, and institutional ownership positively affected sustainability report disclosure. In contrast, audit committee size and audit committee meetings frequency, does not influence sustainability report disclosure. This research provides an understanding of the factors that influence sustainability report disclosure. In addition, this research topic is still relatively new in Indonesia.
Keywords
References
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