Research Article
The Effect of Company Size and Audit Committee on Sustainability Reporting
@INPROCEEDINGS{10.4108/eai.27-7-2021.2316916, author={Niswah Baroroh and Digna Ardelia and Heri Yanto and Bestari Dwi Handayani}, title={The Effect of Company Size and Audit Committee on Sustainability Reporting }, proceedings={Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICE-BEES}, year={2022}, month={3}, keywords={sustainability report company size audit committee lq 45}, doi={10.4108/eai.27-7-2021.2316916} }- Niswah Baroroh
Digna Ardelia
Heri Yanto
Bestari Dwi Handayani
Year: 2022
The Effect of Company Size and Audit Committee on Sustainability Reporting
ICE-BEES
EAI
DOI: 10.4108/eai.27-7-2021.2316916
Abstract
This research aims to empirically tested the influence of the size of company on the disclosure of sustainability reports with the audit committee as moderating. The research population is 61 companies listed in LQ45 from 2017 to 2019. The sample is selected using the purposive sampling technique to obtain 21 companies with 51 units of analysis. The data are analyzed using descriptive statistics and moderated regression analysis test. The results show that the company size harms the disclosure of sustainability report and the committee of audit can improve the effect of size on sustainability report disclosure.
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