| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 01038 | |
| Number of page(s) | 8 | |
| Section | Integrated Sustainable Science and Technology Innovation | |
| DOI | https://doi.org/10.1051/e3sconf/202342601038 | |
| Published online | 15 September 2023 | |
The Effect of Audit Quality, Institutional Ownership, Profitability, and Firm Size on Sustainability Reporting Assurance of Companies Listed on SRI-KEHATI Index in 2019-2021
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: angeline.shinta@binus.ac.id
This research aims to analyze the effect of audit quality, institutional ownership, profitability, and firm size on sustainability reporting assurance. The research contribution to the matter is to provide knowledge about the results and information of the research that has been carried out to readers and related parties. This research used an explanatory quantitative method to analyze 42 data from the companies listed on the SRI-KEHATI index in 2019-2021, where the data were obtained using the purposive sampling method. The data were processed using IBM SPSS Statistics 25.0 using multiple linear regression analysis, including hypothesis tests. Based on the result, profitability and firm size have a significant positive effect on sustainability reporting assurance. In contrast, institutional ownership has a significant negative effect, and audit quality has no significant effect. The authors suggest using different populations and variables, larger samples, and extended periods to lower research limitations.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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