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Sustainability Disclosure in Manufacturing Companies: the Role of Board of Commissioners Size, Directors’ Size, and Audit Committee Size as Governance Components

Year: 2025

Type: conference-paper

Abstract: This study aims to examine the influence of board of commissioners' size, board of directors' size, and audit committee size on corporate sustainability reporting, meanwhile firm’ size and leverage as control variables. The research population consists of companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sampling method employed was purposive sampling, yielding a final sample of 96 firm-year observations. The study utilized multiple linear regression for hypothesis testing. The results indicate that the size of the board of commissioners, board of directors, and audit committee have a positive effect on corporate sustainability reporting.

Source: The International Conference on Sustainable Economics Management and Accounting Proceeding

DOI: 10.32424/icsema.1.1.320

Authors: Ghany Tofiq Handono, Widyahayu Warmmeswara Kusumastati

Institution: Jenderal Soedirman University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W4413620435

FWCI:

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