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All Journal Economic, Accounting Scientific Journal (CASH)
Phang, Wellen
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Economics, Econometrics & Finance

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PENGARUH KOMITE AUDIT, KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP SUSTAINABILITY  REPORT  PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Phang, Wellen; Chartady, Rachmad; Friassantano, Risgar; Salihi, Salihi
Economic, Accounting Scientific Journal (CASH) Vol 9 No 1 (2025)
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

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Abstract

The purpose of this study is to determine the effect of audit committees, independent commissioners, managerial ownership, and institutional ownership on sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange. This study has a population of 170 manufacturing sector companies and uses a sample of 42 observations using a non-probability sampling technique, namely purposive sampling. Data collection methods used are literature and documentation studies. The results of this study indicate that audit committees, independent commissioners, managerial ownership have no effect on sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange, and institutional ownership has no effect on sustainability reports in manufacturing companies listed on the Indonesia Stock Exchange
Co-Authors Chartady, Rachmad Friassantano, Risgar Salihi, Salihi