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All Journal Jurnal Literasi Akuntansi
Khilma Isnaeni Sa'adah
Universitas Wahid Hasyim
Economics, Econometrics & Finance Engineering Social Sciences

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Kredibilitas Laporan Keberlanjutan : Kontribusi Komite Audit dan Board Gender Agus Triyani; Dian Septiyani Astuti; Khilma Isnaeni Sa'adah; Arina Rusda Maghfiroh
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.394

Abstract

Purpose: This study aims to examine the effect of audit committee characteristics and board gender diversity on the credibility of sustainability reports. Method: This study employed a quantitative approach using multiple regression analysis. The research population consisted of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The credibility of sustainability reports was measured based on the level of disclosure in accordance with the Global Reporting Initiative (GRI) Standards and the existence of external assurance. Finding: The results indicate that audit committee independence has a positive and significant effect on the credibility of sustainability reports. In contrast, audit committee expertise, audit committee size, and board gender diversity do not significantly enhance the credibility of sustainability reports. Novelty: This study contributes to the sustainability reporting literature by providing empirical evidence that audit committee independence is a more influential governance mechanism in improving sustainability report credibility than audit committee expertise, committee size, or board gender diversity, particularly in Indonesian mining companies.   Keywords: Audit Committee, Board Gender Diversity, Sustainability Report Credibility, Corporate Governance.
Co-Authors Agus Triyani Arina Rusda Maghfiroh Dian Septiyani Astuti