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)

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