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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 6, 2023)

The Effect of Financial Performance and Corporate Governance on Extensive of Disclosure Sustainability Reporting

Permata Dewi, Indah, Safitri, Arrum, Tri Lestari, Saprilia
Abstract: This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance… erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Global Research Effect Financial Performance Corporate Governance Extensive Disclosure Sustainability Reporting
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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 6, 2023)

The Role of Auditor in Sustainability Reporting

Auliani, Annisa, Pramesti, Desinta, Yunita, Lidia
Abstract: The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports… eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Global Research Role Auditor Sustainability Reporting
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