Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report
Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords:Profitability; Stakeholder Pressure; Audit Committee; Sustainability report ; Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords:Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report
Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords:Profitability; Stakeholder Pressure; Audit Committee; Sustainability report ; Sustainability reports are reports issued by companies regarding performance in economic, social and environmental terms for stakeholders. Factors that influence the quality of the Sustainability report are profitability, stakeholder pressure, and the audit committee. The purpose of this study was to determine the effect of profitability, stakeholder pressure, and the audit committee on the quality of sustainability reports by using stakeholder theory and legitimacy theory. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) during 2017-2020. The sampling technique used a purposive sampling method with a total of 44 samples obtained. The analysis technique used is multiple linear regression. The results showed that profitability, stakeholder pressure, and the audit committee had a significant positive effect on the quality of the sustainability report. Keywords:Profitability; Stakeholder Pressure; Audit Committee; Sustainability report
Profitabilitas, Tekanan Stakeholder, Komite Audit, dan Kualitas Sustainability Report
Meinawati, Kadek (Autor:in) / Wirakusuma, Made Gede (Autor:in)
18.01.2023
doi:10.24843/EJA.2023.v33.i08.p19
E-Jurnal Akuntansi; Vol 33 No 8 (2023) ; 2302-8556 ; 10.24843/EJA.2023.v33.i08
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
DDC:
690
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PROFITABILITAS PERUSAHAAN
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