relation: https://eprints.untirta.ac.id/47959/
title: PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023)
creator: FAHIRA RAMADANTI SETIADI, AYANG
subject: HF5601 Accounting
subject: HG Finance
description: This study aims to determine the effect of audit committee characteristics on sustainability report disclosure with risk management as an intervening variable. The population in this study consists of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample that met the criteria was 17 companies. This study uses multiple linear regression with SPSS v25 software and path analysis with the help of an online Sobel calculator. The results of this study show that the financial expertise of audit committee members has a significant negative effect on sustainability report disclosure, while audit committee size and audit committee independence have a significant positive effect on sustainability report disclosure. Risk management is unable to mediate the relationship between the variables of financial expertise of audit committee members, audit committee independence, and audit committee size on invitation transmission.
date: 2024
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/47959/1/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/47959/2/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_CP.pdf
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identifier: https://eprints.untirta.ac.id/47959/3/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_01.pdf
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identifier: https://eprints.untirta.ac.id/47959/4/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_02.pdf
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identifier: https://eprints.untirta.ac.id/47959/5/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_03.pdf
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identifier: https://eprints.untirta.ac.id/47959/6/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_04.pdf
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identifier: https://eprints.untirta.ac.id/47959/7/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_05.pdf
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identifier: https://eprints.untirta.ac.id/47959/8/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_Ref.pdf
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identifier: https://eprints.untirta.ac.id/47959/9/Ayang%20Fahira%20Ramadanti%20Setiadi_5552190042_Lamp.pdf
identifier:   FAHIRA RAMADANTI SETIADI, AYANG  (2024) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.