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All Journal Business Accounting Review JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmu Pengetahuan dan Teknologi (IPTEK) Journal of Indonesian Economy and Business Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Proceeding of International Conference on Entrepreneurship (IConEnt)
Ilyona Risty
Universitas Pelita Harapan, Surabaya
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Business Accounting Review

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Pengaruh Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Ilyona, Risty
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.
Pengaruh Independensi, Keahlian, Frekuensi Rapat, dan Jumlah Anggota Komite Audit terhadap Penerbitan Sustainability Report ISRA 2008-2012 Risty Ilyona
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.246 KB)

Abstract

Consideration of environment issue impact has caused particular concern for the company stakeholders. The company began disclose a report containing the corporate responsibility activities undertaken by more attention to the global framework that is easy to understand and measure the called sustainability reporting, known as CSR report. The reporting guidelines are organized and developed within the Global Reporting Initiative (GRI). These guidelines have been adopted by many companies, including in Indonesia. The purpose of this research is to know the influence of variable independence, expertise, frequency of meetings and the number of audit committees on the disclosure of sustainability report. the size of company is a control variable in this research. The population of this study is all companies registered in ISRA 2013 and the sample is determined by purposive sampling method. The analytical method used is logistic regression analysis. The results of the analysis found that only the frequency of meetings and the size of the companies that affect the sustainability report disclosure.
Co-Authors Alif, Muhammad Ikhsan Aprilia Beta Suandi Daud Rexy David Welson Susanto Evangeline, Angela Felicia Juliani Leliga Gloria Mariana Kristanti Harjanto Go George Herbert Go George Herbert Halawa, Junika Hananiel M Gunawan Herbert, Go George Jessica Jaury Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Junika Halawa Mandy Mandy Mandy, Mandy Maria Odriana Veronica Moi Monica, Ordelia Elizabeth Oliandes Sondakh R. Bernardinus Chrisdianto Renna Magdalena Sihombing, Tanggor Susano P. Baso Susanto, David Welson Tjahjono, Josephine Kurniawati