KOMITE AUDIT DAN KREDIBILITAS PENGUNGKAPAN CSR: BUKTI DARI PERUSAHAAN PERTANIAN DI BURSA EFEK INDONESIA

Penulis

  • Mesi Helmaini Universitas Muhammadiyah Riau
  • Zul Azmi Universitas Muhammadiyah Riau
  • Mentari Dwi Aristi Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.53494/jira.v9i1.199

Kata Kunci:

Independent Audit Committee, Financial Expertise, Frequency of Audit Committee Meetings, Gender, Credibility

Abstrak

This study aims to examine and analyze the influence of independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange. While the sample in this study used purposive sampling with a total sample of 41. The type of data used in this research is quantitative data in the form of secondary data with collection techniques using documentation. The data analysis technique uses multiple regression and is tested using the t test. The results of this study indicate that independent audit committees, audit committee financial expertise, frequency of audit committee meetings and audit committee gender in increasing the credibility of CSR disclosure: in agricultural companies on the Indonesia Stock Exchange.

 

Biografi Penulis

Mesi Helmaini, Universitas Muhammadiyah Riau

 

 

Zul Azmi, Universitas Muhammadiyah Riau

 

 

Mentari Dwi Aristi, Universitas Muhammadiyah Riau

 

 

Referensi

Arsyi. (2021). Pengaruh Keberagaman Gender Dalam Corporate Governance Dan Pengungkapan Laporan Keberlanjutan Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018). Skripsi Ekonomika dan Bisnis. Universitas Diponegoro.

Azmi, Z. (2017). Corporate Governance, Komite Audit Dan Pelaporan Online Informasi Strategik Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Prosiding CELSciTech, 2, eco_51-eco_51.

Azzahra.D.S. (2022). “Pengaruh Penerapan Green Accounting, Karakteristik Komite Audit, Diversitas Kebangsaan Direksi Dan Gender Direksi Terhadap Pengungkapan Corporate Social Responsibility Di Perbankan

Anggraeni. N. 2020. Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi, Vol. 30 No. 7

Azam, Muhammad, Muhammed Usman Khalid, and Syeda Zinnaira Zia. 2019. “Board Diversity and Corporate Social Responsibility: The Moderating Role of Shariah Compliance. ” Corporate Governance (Bingley) 19(6):1274–88.

Appuhami, R., & Tashakor, S. (2017). The Impact of Audit Committee Characteristics on CSR Disclosure: An Analysis of Australian Firms. Australian Accounting Review, 27, 400-420.

Baxter, P., & Cotter, J. (2009). Audit Committees and Earnings Quality. Accounting and Finance, 49, 267-290.

Cabeza-García, L., R. Fernández-Gago, dan M. Nieto. 2017. Do Board Gender Diversity and Director Typology Impact CSR Reporting? European Management Review 15 (4): 559–575.

Damayanti. S. (2016). Pengaruh Profitabilitas, Kepemilikan Institusional, Kepemilikan Asing, Dewan Komisaris, Dewan Komisaris Independen, Komite Audit Terhadap Pengungkapancorporate Social Responsibility. Skripsi Akuntansi UIN Hidayatullah Jakarta.

Dwekat. A, Meqbel. R, Mas.E.S dan Tormo. G (2022). e Role of the Committee in Enhanching the Credibility of CSR Discloure: Evidence from STOXX Europe 600 Members. Jurnal Economic Research, Vol. 33 No. 1

Defond. M dan Francis. J. (2005) . Audit Research after Sarbanes-Oxley? Auditing: A Journal of Practice and Theory, 24, 5-30.

Effendi. S. 2018. Pengaruh Pengungkapan Corporate Social Responsibility Dan Good Corporate Governance Terhadap Profitabilitas Perusahaan Indeks Sri Kehati. Jurnal STEI Ekonomi. Vol. 27 No. 2

Farida, D. N. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89.

Hanafiah, Junaidi. 2020. “Sungai Tercemar Limbah Masyarakat Nagan Raya Laporkan Tiga Perusahaan Sawit Ke Dinas Lingkungan Hidup.” Www.Mongabay.Co.Id. Retrieved December, 2022 (https://www.mongabay.co.id/2020/08/22/sungai-tercemar-limbahmasyarakat-nagan-raya-laporkan-tiga-perusahaan-sawit-ke-dinas-lingkungan-hidup/).

Hidayati, A. F. (2018). Pengaruh Corporate Governance terhadap Corporate Social Disclosure pada Sektor Perbankan Konvensional di Indonesia Tahun 2013-2017. 06(2), 193–210.

Lisic, L.L., Neal, T.L., Zhang, I.X., et al. (2016) CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance versus in Form. Contemporary Accounting Research, 33, 1199-1237.

Maulana, Atlas. 2019. “Puluhan Perusahaan Sawit Diduga Tidak Realisasikan Csr.” Www.Antaranews.Com. Retrieved Desember 2022 (https://www.antaranews.com/berita/799740/puluhan-perusahaan-sawit-diduga-tidakrealisasikan-csr).

Puteri. A.A dan Saraswati. E. (2019). Pengaruh Struktur Corporate Governance Dan Kualitas Audit Terhadap Kualitas Laba. Jurnal Ekonomi dan Bisnis, Vol. 2 No. 1

Prasetiyani. P dan Ghozali. I. (2022). Pengaruh Langsung dan Tidak Langsung Karakteristik Komite Audit Terhadap Luas Pengungkapan CSR Melalui Manajemen Resiko. Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 13 No. 2.

Rahmat, M. M., & Iskandar, T. M. (2019). Audit Committee Characteristics in Financially Distressed and Non-Distressed Companies . Managerial Auditing Journal Vol. 24 No. 7, 624-638.

Risty. I dan Sany. 2015. Pengaruh independensi, keahlian, frekuensi rapat dan jumlah anggota klomite audit terhdap penerbitan sustainability report ISRA 2008-2012

Rivandi. M dan Putra. A.H. (2019). Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan High Profile Di Bursa Efek Indonesia). Jurnal Manajemen dan Bisnis. Vol. VIII No. 01

Said, et.al. 2009. The Relationship Between Corporate Social Responsibility

Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies. Social Responsibility Journal, 5(2), 212–226.

Sari, W., Azmi, Z., & Suriyanti, L. H. (2022). Apakah Profitabilitas Terdongkrak Karena Program Green Accounting Dan Kinerja Lingkungannya? Bukti Dari Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. JURNAL MUTIARA AKUNTANSI, 7(1), 5-15

Sari, I. P., Azmi, Z., & Azhari, I. P. (2021). Pengaruh Biological Asset Intensity Dan Konsentrasi Kepemilikan Terhadap Biological Asset Disclosure. Journal of Innovation Research and Knowledge, 1(4), 587-596.

Salsabilla. A.I, Indriani. E dan Kartikasari. N. (2022). Pengaruh Mekanisme Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan BUMN. Jurnal Risma, Vol. 2 No. 3

Sholihin. M.R. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Manufaktur yang TerdaftarDi Bursa Efek Indonesia). Jurnal Analisa Akuntansi dan Perpajakan,Volume 2, Nomer 2

Yasser, Q. R., Al Mamun, A., & Ahmed, I. (2017). Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific. Corporate Social Responsibility and Environmental Management, 24(3), 210–221.

Unduhan

Diterbitkan

2023-04-29

Cara Mengutip

Helmaini, M., Azmi, Z., & Aristi, M. D. (2023). KOMITE AUDIT DAN KREDIBILITAS PENGUNGKAPAN CSR: BUKTI DARI PERUSAHAAN PERTANIAN DI BURSA EFEK INDONESIA. Jurnal Ilmiah Raflesia Akuntansi, 9(1), 56–68. https://doi.org/10.53494/jira.v9i1.199

Terbitan

Vol 9 No 1 (2023): Jurnal Ilmiah Raflesia Akuntansi

Bagian

Articles

Lisensi

Hak Cipta (c) 2023 Mesi Helmaini, Zul Azmi, Mentari Dwi Aristi

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.