Audit Commite Finansial Expertise, Ownership Institusional, Political Connection to Sustainability Reporting and Finansial Performance
Keahlian Keuangan Komite Audit, Kepemilikan Institusional, Koneksi Politik terhadap Laporan keberlanjutan dan Kinerja Keuangan
DOI:
https://doi.org/10.21070/ups.8012Keywords:
Audit Commite Financial Expertise, Ownership Institutional, Political Connection, Sustainability Reporting, Finansial PerformanceAbstract
This study examines the impact of Audit Committee Financial Expertise, Institutional Ownership, Political Connections on Sustainability Reports and Financial Performance. The population used in this study were all companies listed on Indonesia Stock Exchange in 2019 - 2023. This study has 90 samples from companies that have been carried out using purposive sampling method. The research method used in this research is quantitative method. The method used is multiple liner regression with the help of SPSS. The results showed that Audit Committee Financial Expertise had an effect on Sustainability Reports, Institutional Ownership had no effect on Sustainability Reports, Political Connections had an effect on Sustainability Reports, Audit Committee Financial Expertise had no effect on Financial Performance, Institutional Ownership had an effect on Financial Performance and Political Connections had no effect on Financial Performance. These findings imply that governance factors and external relations play an important role in promoting corporate transparency.
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