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All Journal Jurnal Akuntansi Kontemporer
Vivi Oktaviani
Universitas Negeri Semarang
Economics, Econometrics & Finance

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DETERMINANTS OF SUSTAINABILITY REPORT ASSURANCE: FINANCIAL SECTOR COMPANIES LISTED ON THE IDX Vivi Oktaviani; Maylia Pramono Sari
Jurnal Akuntansi Kontemporer Vol. 18 No. 3 (2026): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes. This article analyzes the impact of audit committee size (ACS), audit committee independence (ACI), financial expertise (FEX), and number of meetings (NOM) on the assurance of sustainability reports in financial sector entities listed on the IDX from 2020 to 2024. Research Methods. The study uses unbalanced data with a total sample of 406 from a population of 502 over five years. The sample includes 93 companies from the 105 issuers listed on the Indonesia Stock Exchange from 2020 to 2024. The study employed logistic regression analysis, a quantitative method using secondary data, with EViews 12. Research Results and Findings. Financial expertise (FEX) and audit committee size (ACS) do not affect sustainability report assurance (SRA), whereas audit committee independence (ACI) and the number of audit committee meetings (NOM) do. These findings suggest that an independent audit committee that holds frequent meetings provides more effective oversight of the company’s sustainability reporting process. These conditions encourage companies to enhance the credibility of their sustainability reports through SRA by an independent party, strengthening transparency, accountability, and corporate risk management.
Co-Authors Maylia Pramono Sari