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All Journal Jurnal ULTIMA Accounting
Ayunda Novita Hanifah
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Economics, Econometrics & Finance

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PENGARUH BOARD INDEPENDENCE, AUDIT COMMITTEE, DAN MANAGERIAL OWNERSHIP TERHADAP SUSTAINABILITY REPORTING PADA ASEAN CORPORATE GOVERNANCE SCORECARD Wiwi Idawati; Ayunda Novita Hanifah
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2879

Abstract

Abstract— This study aims to examine the influence of board independence, audit committee, and managerial ownership on sustainability reporting based on united nations sustainable development goals (un_sdgs). This study uses data from Public Companies in Indonesia based on the ASEAN Corporate Governance Scorecard listed on the Indonesia Stock Exchange. The hypothesis in this study was tested with descriptive statistics and panel data regression anlysis. The results of this study prove that board Independence has a negative effect on Sustainability Reporting. The results of the Audit Committee and Managerial Ownership have no correlation with Sustainability Reporting. Keywords: Board Independence; Audit Committee; Managerial Ownership; Sustainability Reporting.
Co-Authors Wiwi Idawati