Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
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This Author published in this journals
All Journal International Journal of Economics, Management and Accounting
Tiara Chairunissa F
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Implementation of SEOJK No. 16/2021 Regulation and External Assurance Statements on Corporate Sustainability Reporting on Indonesia Stock Exchange Tiara Chairunissa F; Susi Sarumpaet
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.265

Abstract

This study aims to determine the implementation of SEOJK No. 16/2021 regulation, external assurance statements on corporate sustainability reporting with firm size as control variable. The population on this research is several manufacturing company listed on Indonesian Stock Exchange on 2020 and 2022. This study used secondary data. The sampling technique used simple random sampling method with 290 firm as the sample for 2 years. Using multiple regression as data analysis technique on this research. The result showed that SEOJK no.16/ 2021 regulation had an effect on corporate sustainability reporting. Meanwhile, external assurance statements and firm size has no effect on corporate sustainability reporting.
Co-Authors Susi Sarumpaet