The Effect Of Environmental Performance, Audit Committee, Independent Board Of Commissioners, Company Size On Sustainability Report Disclosure With Financial Performance In The Industry And Chemicals Sector
Keywords:
company size, Enviromental performance , Independent board of commissioners , sustainability repportAbstract
The purpose of this study is to determine the effect of environmental performance, audit committee, independent board of commissioners and company size on sustainability reports. Researchers use quantitative research. The population in this study were all companies in the basic materials and chemical industry sector which were listed on the Indonesia Stock Exchange totaling 65 companies which were always listed for 4 consecutive years. Samples were selected using purposive sampling and obtained 50 research objects. The results of environmental performance research, audit committee, and company size have no effect on the sustainability report, while the independent board of commissioners has a positive effect on the sustainability report.
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Copyright (c) 2023 Dina Fransiska, Dirvi Surya Abbas (Author)
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