The Influence of the Audit Committee Characteristics and Institutional Ownership on Sustainability Report Disclosure

Felix Rafael Chulim(1), Asfeni Nurullah(2*), Patmawati Patmawati(3)


(1) Sriwijaya University
(2) Sriwijaya University
(3) Sriwijaya University
(*) Corresponding Author

Abstract


This study aims to examine the direct effect of audit committee independence empirically, audit committee financial expertise, audit committee size, audit committee meetings frequency, and institutional ownership on sustainability report disclosure in the Indonesian Banking sector. This research used a quantitative method. The sample consists of 26 companies selected using purposive sampling. This research employed panel data regression analysis utilizing Eviews 12 as the analytical instrument. The results showed that audit committee independence, audit committee financial expertise, and institutional ownership positively affected sustainability report disclosure. In contrast, audit committee size and frequency of audit committee meetings do not influence sustainability report disclosure. This study implies that strengthening the quality of audit committees and leveraging the active involvement of institutional investors may support better sustainability practices.


Keywords


Audit Committee Independence, Audit Committee Financial Expertise, Audit Committee Size, Audit Committee Meetings Frequency , Sustainability Report Disclosure

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References


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DOI: https://doi.org/10.26714/mki.15.2.2025.216-227

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
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