APAKAH FAKTOR DEWAN KOMISARIS, KOMITE AUDIT, PROFITABILITAS, DAN UKURAN PERUSAHAAN BERPENGARUH TERHADAP SUSTAINABILITY REPORTING PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA

Abstract

This study aims to examine the effect of the board of commissioners, audit committee, profitability and company size on the making of sustainability reports in the banking industry in Indonesia which are listed on the Indonesia Stock Exchange (IDX). The number of banks that were sampled in this study were 18 banks with time series data in a period of three years so that the number of data is 54 data. This research is based on purposive sampling. Hypothesis testing using logistic regression using a statistical program

The test results show that the board of commissioners, audit committee, profitability and company size have a simultaneous influence on sustainability reporting. The board of commissioners, partially has no significant effect on sustainability reporting. The audit committee, profitability, company size partially have a significant effect on sustainability reporting.Top of Form