Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntan Publik
Tafkiyatul Cindy Aulia
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Dewan Direksi Dan Komisaris Independen Terhadap Pengungkapan Sustainability Report Tafkiyatul Cindy Aulia; Dirvi Surya Abbas; Reni Anggraeni
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1678

Abstract

The purpose of this study is to determine the influence of independent boards of directors and commissioners on the disclosure of sustainability reports on mining companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 4 years, namely the 2018-2021 period. The population in this study includes all mining companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique uses purposive sampling techniques. Based on the criteria that have been set in the acquisition of 10 companies. The type of data used is secondary data obtained from www.idx.co.id site, the analysis method used is panel data regression analysis. The results of this study show that the board of directors has an effect on the disclosure of the sustainability report, then the independent commissioner has an effect on the disclosure of the sustainability report.
Co-Authors Abbas, Dirvi Surya Reni Anggraeni