Pengaruh Komite Audit terhadap Pengungkapan Laporan Keberlanjutan dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2022 – 2024
DOI:
https://doi.org/10.54259/akua.v5i4.7527Keywords:
Audit Committee, Number of Meetings, Sustainability Report, Profitability, Legitimacy TheoryAbstract
This study aims to determine the effect of audit committees on sustainability report disclosure with profitability as a moderating variable, thereby understanding the role of audit committee oversight in sustainability report disclosure regarding corporate legitimacy. In this study, the audit committee is proxied by the number of audit committee members and the number of audit committee meetings. The study population consists of mining companies listed on the IDX, using a purposive sampling technique that resulted in a total of 69 observations from 23 companies over three years of observation. The data analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the number of audit committee members has no effect on sustainability report disclosure. Meanwhile, the number of audit committee meetings has a significant positive effect on sustainability report disclosure. Moderating variable testing indicates that profitability is unable to moderate the effect of either the number of audit committee members or the number of audit committee meetings on sustainability report disclosure. This indicates that the effectiveness of audit committee meetings in encouraging sustainability information disclosure is based more on regulatory compliance and efforts to maintain corporate legitimacy than on the level of profit earned.
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