A Factor Influencing Sustainability Reporting Assurance: A Study of Indonesian Public Listed Companies

Abstract

The purpose of this study is to analyse and examine the effect of sustainability committee, industry type and award on sustainability reporting assurance of companies listed on the Indonesia Stock Exchange in 2022. The population in the study is companies listed on the Indonesia Stock Exchange (BEI) in 2022. This study uses purposive sampling method to select a sample of 237 companies listed on the Indonesia Stock Exchange that have sustainability reports and annual reports in 2022. Logistic regression analysis was used to analyse the data in this study. The results of the wald test in this study show that the sustainability committee and award variables have a positive relationship with sustainability reporting assurance, while the industry type variable has no relationship with sustainability reporting assurance.