Audit Committee, Foreign Ownership and Sustainability Report

Makhdalena

doi:10.7176/rjfa/10-4-03

Abstract

The purpose of this study is to see whether the audit committee and foreign ownership influence the sustainability report with leverage, size and independent commissioners as control variables. The population of this study are mining companies listed on the Indonesia Stock Exchange and have complete data on audits, independent commissioners, foreign ownership, size and leverage for the period 2012 - 2015. Data analysis techniques in this study used multiple regression with the help of SPSS. The results of the study indicate that audit committee does not involve sustainability report, while foreign ownership is considered negative for sustainability report. Keywords: audit committee, foreign ownership and sustainability report. DOI : 10.7176/RJFA/10-4-03

Highlights

According to Berle and Means (1932) the company is a system in society
Based on the formulation of the problem in this study is: Are the audit committee and foreign ownership influencing sustainability report on mining companies listed on the Indonesia Stock Exchange? The purpose of this study is to see whether the audit committee and foreign ownership influence the sustainability report of mining companies listed on the Indonesia Stock Exchange
The results of this study indicate that the audit committee was not proven to influence sustainability report in mining sector companies listed on the Indonesia Stock Exchange

Summary

Introduction

According to Berle and Means (1932) the company is a system in society. Where the system consists of several components, namely investors, employees, creditors, consumers, suppliers, government and society where these components are called stakeholders. Based on the formulation of the problem in this study is: Are the audit committee and foreign ownership influencing sustainability report on mining companies listed on the Indonesia Stock Exchange?

Objectives

Results

Conclusion