Harsono, Budi (2016) Faktor-Faktor yang Mempengaruhi Keputusan Pelaporan Keberlanjutan (Sustainability Reporting) dan Keputusan Jasa Asurans (Assurance Service) Atas Laporan Keberlanjutan. Masters thesis, Universitas Internasional Batam.
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Abstract
This research aims to investigate the impact of corporate governances and firm characteristics on the decision of sustainability reporting, assurance decision on sustainability reporting, and choice of assurance services from accountant in Indonesia Stock Exchanges (IDX), Variables of corporate governances in this research are board size, board meeting, audit committee, board gender, and governance committee, variables of firm characteristics are size, profit, growth, debt, age, industry, and ownership. Samples from this study using the 525 companies listed on the Indonesian Stock Exchange which were selected using purposive sampling method. The data used in this study are the financial statements, annual statements, and sustainaiblity report which publish in the website of the stock exchanges (www.idx.co.id), the website of global reporting initiative (www.globalreporting.org) and the company’s websites. The results of the research showed that audit committte, board gender, size, growth, ages, and ownership are positively significant influence to the decision of sustainability reporting, governance committee and industry are negatively significant influence to the decision of sustainability reporting, debt, ages and ownership are positively significat influence to the decision of assurance services on the sustainability report. Finally found that no evidences in the choice of assurance services from accountants
| Item Type: | Thesis (Masters) |
|---|---|
| Uncontrolled Keywords: | Sustainability report, assurance services, corporate governances, and firm characteristics |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | School of Economic and Business > Master of Management |
| Depositing User: | Rio Gusma Hendra |
| Date Deposited: | 11 Jun 2026 08:49 |
| Last Modified: | 11 Jun 2026 08:49 |
| URI: | http://repository.uib.ac.id/id/eprint/6690 |
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