• Medientyp: E-Artikel
  • Titel: Effect of profitability, audit committee, company size, activity, and board of directors on sustainability
  • Beteiligte: Kalbuana, Nawang [Verfasser:in]; Kusiyah, Kusiyah [Verfasser:in]; Supriatiningsih, Supriatiningsih [Verfasser:in]; Budiharjo, Roy [Verfasser:in]; Budyastuti, Triyani [Verfasser:in]; Rusdiyanto, Rusdiyanto [Verfasser:in]
  • Erschienen: Abingdon: Taylor & Francis, 2022
  • Sprache: Englisch
  • DOI: https://doi.org/10.1080/23311975.2022.2129354
  • ISSN: 2331-1975
  • Schlagwörter: M1 ; Z1 ; G02 ; audit committee ; sustainability ; activity ; Profitability ; G34 ; company size ; board of directors ; G32
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  • Beschreibung: This study aims to prove the consistency of Agency Theory as a solution to explain the role of the influence of Profitability Ratio, Activity, company size, audit committee and Board of Directors on Sustainability. This study uses a quantitative approach with population and research samples using companies listed in the Jakarta Islamic Index in 2017-2021. The data used in this study used panel data. One of the regression completion procedures with a high level of flexibility in research that connects theory, concepts, and data that can be done on research variables is used in this study's data analysis method: Regression Ordinary Least Square, Fixed Effects, Random Effects, Robust with Stata Software. The first finding explains that the Profitability Ratio has a negative effect on Sustainability, the second finding explains that the Activity Ratio does not have a positive effect on Sustainability, the third finding explains that the company size has a positive effect on Sustainability, the fourth finding explains that the audit committee has a negative effect on Sustainability, while the fifth finding explains that board of directors doesn't have a positive effect on Sustainability.
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  • Rechte-/Nutzungshinweise: Namensnennung (CC BY) Namensnennung (CC BY)