Audit Committee Characteristics and Sustainability Reporting in Indonesia
- DOI
- 10.2991/aebmr.k.220304.006How to use a DOI?
- Keywords
- Size; Independency; Meeting; Expertise; Sustainability Reporting
- Abstract
The purpose of this study is to determine the effect of audit committee characteristics such as size, independence, committee meetings, and audit committee expertise on the sustainability report by using secondary data from annual reports of the Indonesia Stock Exchange in 2020. The sample consists of 47 energy subsector companies that are actively listed on the Indonesian Stock Exchange and were chosen based on specified criteria. A multiple regression model was employed to conduct the analysis, which was conducted using SPSS version 25 software. The results of hypothesis testing show that the audit committee’s characteristics, such as size, meeting frequency, and audit committee expertise, have an effect on the sustainability report. Meanwhile, the independence of the audit committee has no effect on the sustainability report.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Siska Aprianti AU - Didik Susetyo AU - Inten Meutia AU - Luk Luk Fuadah PY - 2022 DA - 2022/03/08 TI - Audit Committee Characteristics and Sustainability Reporting in Indonesia BT - Proceedings of the 7th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2021) PB - Atlantis Press SP - 42 EP - 47 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.220304.006 DO - 10.2991/aebmr.k.220304.006 ID - Aprianti2022 ER -