Citation:

Rezza Arlinda, Riski Aprilia Nita, Reza Tianto, Gyzza Febita, Dewi Ayu Catur Indriani. "Green Accounting and Involvement of Underwriters in Sustainability Reports" International Research Journal of Economics and Management Studies, Vol. 2, No. 2, pp. 224-230, 2023.

Abstract:

The goal of this study was to determine whether there was a significant correlation between the size of the audit committee, the frequency of meetings, the expertise of the committee, and the ability to carry out sustainability reporting assurance while being sensitive to industry needs for handling COVID-19. The research sample is a mining firm that uses moderating regression analysis for data analysis and is listed on the Indonesian stock exchange. According to the study's findings, the likelihood of carrying out sustainability reporting assurance depends significantly on the size, frequency of audit committee meetings, and industry sensitivity to the handling of COVID 19. Although the various results indicate that there is no meaningful correlation between the audit committee's expertise and the likelihood of carrying out assurance for sustainability reporting. The study's findings also show that the industry's sensitivity to COVID-19 handling enhances the link between the size of the audit committee and the feasibility of carrying out assurance for sustainability reporting.

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Keywords:

Sustainability Reporting Assurance, Green Accounting, Sustainability Reports.