The Effect of Company Size and Audit Committee on Sustainability Reporting

Abstract

This research aims to empirically tested the influence of the size of company on the disclosure of sustainability reports with the audit committee as moderating. The research population is 61 companies listed in LQ45 from 2017 to 2019. The sample is selected using the purposive sampling technique to obtain 21 companies with 51 units of analysis. The data are analyzed using descriptive statistics and moderated regression analysis test. The results show that the company size harms the disclosure of sustainability report and the committee of audit can improve the effect of size on sustainability report disclosure.

Pengaruh Intensitas Modal, Komisaris Independen, Komite Audit Dan Leverage Terhadap Tax Avoidance

“…Tarif pajak efektif (ETR) adalah jumlah seluruh pajak yang dibayarkan relatif terhadap pendapatan sebelum pajak. Jika ETR rendah, maka korporasi akan lebih cenderung melakukan strategi tax avoidance (Anjilni & Winingrum, 2022).…”