PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN PROFITABILITAS TERHADAP PUBLIKASI SUSTAINABILITY REPORT (STUDI KASUS PADA PERUSAHAAN LQ 45 (2017-2019

Authors

  • Yanzil Azizil Yudaruddin Universitas Balikpapan
  • Kuswardani Chandra Pratiwi Universitas Balikpapan

Keywords:

:Company Size, Capital Structure, Company Growth, Sustainability Report Publication

Abstract

The purpose of this study was to find out how the influence of the Audit Committee, Board of Directors and Profitability on the Publication of the Sustainability Report (Case Study on LQ 45 Company 2017 – 2019). This study uses 8 samples of companies from 45 populations. Data were analyzed by descriptive analysis and multiple linear regression analysis using SPSS. The results of the analysis prove that 1) Company size has no effect on sustainability report publications, 2) Capital structure has a significant effect on Sustainability Report publications, 3) Company growth has a positive and significant impact on Sustainability Report publications

Author Biographies

Yanzil Azizil Yudaruddin, Universitas Balikpapan

Prodi Akuntansi Fakultas Ekonomi Universitas Balikpapan

Kuswardani Chandra Pratiwi, Universitas Balikpapan

Prodi Akuntansi Fakultas Ekonomi Universitas Balikpapan

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Published

2022-06-27

Issue

Vol. 1 No. 1 (2022)

Section

Articles