Pengaruh Corporate Governance terhadap Kualitas Sustainability Report

Authors

  • Erly Sherlita Universitas Widyatama, Bandung, Indonesia
  • Ignatius Oki Dewa Brata Universitas Widyatama, Bandung, Indonesia
  • R. Achmad Drajat Aji Sujai Universitas Widyatama, Bandung, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i2.14010

Abstract

This research concerns about the influence of corporate governance on the quality of sustainability reports. In this study, the samples consist of companies included in Kompas 100 over the 2020–2022 timeframe. Based on the research findings, it can be concluded that the quality of Sustainability Reports is negatively impacted by Non-Executive Directors and the Corporate Responsibility Committee, but not negatively impacted by Independent Non-Executive Directors.

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Published

2024-06-30

How to Cite

Sherlita, E., Brata, I. O. D., & Sujai, R. A. D. A. (2024). Pengaruh Corporate Governance terhadap Kualitas Sustainability Report. JURNAL ILMIAH EDUNOMIKA, 8(2). https://doi.org/10.29040/jie.v8i2.14010

Issue

Vol. 8 No. 2 (2024): EDUNOMIKA

Section

Articles

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