PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE ( STUDI KASUS PERUSAHAAN PERTAMBANGAN SYARIAH TAHUN 2018 – 2021)

Abdurrahman Syarif N, IM.: 18108040057 (2022) PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING DISCLOSURE ( STUDI KASUS PERUSAHAAN PERTAMBANGAN SYARIAH TAHUN 2018 – 2021). Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the influence of audit committees, company size, liquidity, profitability, leverage, and company activities on disclosure of sustainability reports. Previous research examining this topic has yielded inconsistent results. Seeing this, researchers tried to retest and update using a sample of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI) for 2018-2021. The sample of this research was taken through purposive sampling which totaled 34 companies. The type of data used is panel data, the data analysis method used is panel data regression using Econometric Views (Eviews) 12. The results show that simultaneously the variables audit committee, liquidity, profitability, leverage, company activity, and company size have an effect significantly to the disclosure of the sustainability report. While partially the audit committee variables, leverage, and company size have a negative effect on sustainability report disclosure, and the profitability variable has a positive effect on sustainability report disclosure. While liquidity, company activity and did not have a significant effect on the disclosure of the sustainability report.

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