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The Effect of Company Size and Audit Committee on Sustainability Reporting
... A study by Yermack (1996) explores how the presence of independent directors like the Audit committee can mitigate agency problems by providing objective oversight. This oversight encompasses financial reporting, sustainability reporting, risk management and business continuity of the organization (Baroroh et al., 2022). ...
... Thus, this study is hinged on the stakeholders' theory as it clearly explains how audit committees influence the sustainability reporting of organizations through their oversight function and responsibilities. GSJ: Volume 11, Issue 9, September 2023ISSN 2320 Some studies (Hasan et al., 2022;Yahaya et al. 2022;Baroroh et al., 2022;Adegboye et al., 2020;Abdulwahab et al., 2023;Mujiani & Rohmawati 2022;Toluwa & Oseikhuemhen 2023) have examined the relationship between audit committee characteristics and sustainability reporting. ...
... The study although gave insights to understanding the relationship between audit committee and sustainability reporting, it did not specify the industry where the selected firms used are drawn as each industry has its peculiarities in terms of regulations. Baroroh et al., (2022) empirically tested the effect of the size of the company on the disclosure of sustainability reports with the audit committee serving as a moderating variable. Twenty-one (21) companies were selected as samples for the study using the purposive sampling technique. ...
... However, findings remain inconclusive, necessitating further examination to address this inconsistency. The first group of studies finds a positive relationship between audit committee characteristics (such as independence, frequent meetings, size, expertise, tenure, and diversity) and sustainability disclosures grounded in Agency Theory (Al-Shaer et al., 2017;Aprianti et al., 2022;Baroroh et al., 2022). Agency Theory highlights the audit committee's role in reducing information asymmetry and fostering transparency in sustainability disclosures. ...
... This, in turn, can lead to more sustainable business operations and long-term financial performance . Our results are supported by previous empirical findings such as (Al-Shaer et al., 2017;Aprianti et al., 2022;Baroroh et al., 2022). Further, the results are robust because corporate social responsibility disclosure (CSRD) and corporate social responsibility performance (CSRP) are positive and significant. ...
... While companies initially focused only on profit maximisation, nowadays they focus on economic, social, and environmental issues, also known as the Triple Bottom Line (TBL) (Baroroh et al., 2022). Some researchers (Alsayegh et al., 2020;Vieira & Radonjič, 2020) believe that companies' participation in sustainability and non-financial reporting activities is geared towards advertising themselves on the market, building reputation and legitimacy, enhancing competitiveness, and incentivising employees. ...
... Zuñiga-Pérez et al. (2020) demonstrate that sustainability reporting has a positive effect on the liquidity of companies in the Chilean market, and that auditing these reports does not influence liquidity. Trotman and Trotman (2015) note the audit committees' concern with sustainabilityrelated processes and the accuracy of sustainability reporting, and Baroroh et al. (2022) argue that an increase in the frequency of audit committee meetings leads to an increase in the quality of sustainability reporting. ...
Our study aims to examine the effects of audit committee characteristics on the voluntary external assurance (SRA) of sustainability reports or annual activity reports for 59 companies listed on the Regulated market of the Bucharest Stock Exchange (BSE), in the Premium, Standard, and Int'l categories, between 2018 and 2022. Using regression analysis, we found that audit committee independence and financial expertise are inversely related to the level of SRA, and the size and frequency of audit committee meetings significantly and positively influence SRA. Based on these findings, we believe that an increase in companies' focus on improving audit committee characteristics would have a positive effect on the quality and credibility of sustainability reporting. Note that our study is for the first time investigating the potential links between the quality of the audit committee and the voluntary external assurance of sustainability reports in the case of Romanian companies.
... 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). ...
Penghindaran pajak mengacu pada proses menghindari kewajiban pajak secara hukum namun tetap memenuhi semua persyaratan peraturan perpajakan. Penelitian ini bertujuan untuk menganalisis hubungan antara intensitas modal, komisaris independen, komite audit, dan leverage pada perusahaan publik real estate di BEI pada tahun 2017 hingga 2021. Intensitas modal, komisaris independen, komite audit, dan leverage semuanya diselidiki sebagai penjelasan. variabel. Dalam penelitian ini, penghindaran pajak menjadi fokus utama. Sebanyak 86 perusahaan sektor properti dan real estate yang diperdagangkan di BEI (Bursa Efek Indonesia) diikutsertakan dalam penelitian. Strategi kuantitatif yang digunakan dalam penelitian ini adalah strategi kausal-asosiatif. Pengambilan sampel secara purposif dilakukan, dan perwakilan dari 12 bisnis berbeda dipilih. Total ada 60 observasi dengan rentang waktu 5 tahun. Masalah penelitian diselidiki menggunakan analisis regresi data panel sesuai dengan metodologi tradisional. Microsoft Excel dan Eviews 9 digunakan untuk analisis data. Berbagai analisis menunjukkan bahwa besarnya intensitas modal berpengaruh signifikan terhadap besarnya penghindaran pajak. Komisaris independen, komite audit, dan penggunaan leverage semuanya ditetapkan tidak memiliki dampak yang berarti terhadap penghindaran pajak. Penghindaran pajak sebagai sebuah konsep. Meski begitu, penggelapan pajak jelas dipengaruhi oleh sejumlah faktor seperti intensitas modal, komisaris independen, komite audit, dan leverage.
This research aims to determine the influence of corporate governance mechanisms on the intensity of sustainability reporting. This research was conducted on banking subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. Sample selection was carried out using a purposive method. There were 14 companies that met the criteria as research samples so that the research data amounted to 42 observations. This research uses panel data regression analysis. The research results show that the board of directors has a positive effect on sustainability reporting. This is in accordance with agency theory which shows that the involvement of the board of directors is able to have an impact on the company's management function, including sustainability reporting, and the proportion of institutional ownership shows a positive influence, which means that institutional share ownership is able to strengthen the supervisory function of company management so that performance is optimal, while independent commissioners and committees audit, managerial ownership has no effect on sustainability reporting.
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