Audit Committee, Foreign Ownership and Sustainability Report

Abstract

The purpose of this study is to see whether the audit committee and foreign ownership influence the sustainability report with leverage, size and independent commissioners as control variables. The population of this study are mining companies listed on the Indonesia Stock Exchange and have complete data on audits, independent commissioners, foreign ownership, size and leverage for the period 2012 - 2015. Data analysis techniques in this study used multiple regression with the help of SPSS. The results of the study indicate that audit committee does not involve sustainability report, while foreign ownership is considered negative for sustainability report.

Keywords: audit committee, foreign ownership and sustainability report.

DOI: 10.7176/RJFA/10-4-03