Politically Connected Audit Committees and ESG Reporting Â

Politically Connected Audit Committees and ESG Reporting Â Kusharyanti; Sri Astuti; Marita Primary Author mixed material bibliography Serial JAAI: Jurnal Akuntansi dan Auditing Indonesia ind Indonesia Sumber artikel:Jurnal. Halaman: This study aims to examine the relationship between politically connected audit committees and environmental social and governance (ESG) reporting. As explained by reputational cost theory this study proposes the hypothesis that audit committee personal ties in the form of political relationships positively affect ESG reporting. Using companies listed on the Indonesia Stock Exchange for the period 2018-2022 this study found that companies with politically connected audit committees reported higher ESG than those of non-politically connected audit committees. The implication of this research is that politically connected audit committee bear litigation risk and reputational cost. 1. AUDIT 2. LAPORAN KEUANGAN 657.05 JAA UPT Perpustakaan UM Koleksi Bahan Pustaka Perpustakaan UM 2 -92933 2024-07-11 00:00:00 2024-07-11 00:00:00 machine generated