PERGANTIAN DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN
This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amount...
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2020-06-31.
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Summary: | This study aims to examine the turnover of the board of commissioners, board of directors, audit committee, and independent board of directors on the disclosure of sustainability reports. In this study turnover was measured using member recruitment and member removal. The sample in this study amounted to 135 samples from 45 financial companies listed on the Indonesia Stock Exchange during the 2016-2018 period. The analysis technique used is panel data regression analysis using STATA 13. The results of this study found that the recruitment of the board of commissioners, the board of directors, and the audit committee have a significant effect on disclosure of sustainability reports. The recruitment of an independent board of directors has no significant effect on disclosure of sustainability reports. The removal of the board of commissioners, the board of directors, the audit committee, and the board of independent directors have no significant effect on the disclosure of sustainability reports. |
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Item Description: | http://repository.upnvj.ac.id/8127/11/ABSTRAK.pdf http://repository.upnvj.ac.id/8127/12/AWAL.pdf http://repository.upnvj.ac.id/8127/13/BAB.1.pdf http://repository.upnvj.ac.id/8127/14/BAB.2.pdf http://repository.upnvj.ac.id/8127/15/BAB.3.pdf http://repository.upnvj.ac.id/8127/16/BAB.4.pdf http://repository.upnvj.ac.id/8127/17/BAB.5.pdf http://repository.upnvj.ac.id/8127/20/DAFTAR%20PUSTAKA.pdf http://repository.upnvj.ac.id/8127/21/LAMPIRAN.pdf http://repository.upnvj.ac.id/8127/19/RIAWAYAT%20HIDUP.pdf |