BUKTI CORRESPONDING AUTHOR IGNATIA MARTHA HENDRATI Email: [e-mail] Journal Cogent Business and Management The Role of Moderation Activities The Influence of The Audit Committee And The Board Of Directors on The Planning of The Sustainability Report

The Role of Moderation Activities The influence of the Audit Committee and the Board of Directors on the Planning of the Sustainability Report

Abstract

In order to show the consistency of agency theory as a theory to explain the influence of the Audit Committee and the Board of Directors on Sustainability, this study will explore the role of moderating actions of the Audit Committee and the Board of Directors on Sustainability. The firms that make up the demographic and research sample for this study, which uses a quantitative technique, are those that are included in the Jakarta Islamic Index for the years 2017 through 2021. the study's yearly financial report panel data. The data analysis methods employed in this study were robust, fixed effects, random effects, and ordinary least square regression. These methods are one of the regression solution approaches that may be used with a lot of flexibility in research that combines thoughts, ideas, and facts. The first study found that the audit committee had an effect on sustainability, whereas the second found that the board of directors has no effect. Due to the third and fourth conclusions of the role of activities, the audit committee and board of directors are less strong on sustainability.

Keywords : Activity; Board of Directors; Sustainability; Audit Committee; Stata

JEL Classification: G32, G02, M1, G34, Z1

调节活动的作用：审计委员会（Audit Committee）与董事会（Board of Directors）对可持续发展（Sustainability）报告编制的影响

摘要
为验证代理理论在解释审计委员会与董事会对可持续发展的影响时的一致性，本研究将探讨审计委员会与董事会的调节行为对可持续发展的作用。本研究采用定量研究方法，其样本企业为2017至2021年纳入雅加达伊斯兰指数（Jakarta Islamic Index, JII）的企业，数据来源为该类企业的年度财务报告面板数据。本研究采用的数据分析方法包括稳健型回归、固定效应模型、随机效应模型与普通最小二乘回归（ordinary least square regression），此类回归方法具备较强灵活性，可广泛应用于融合理论思考与实证数据的研究场景。本研究得出四项核心结论：其一，审计委员会对可持续发展存在显著影响；其二，董事会对可持续发展并无显著影响；其三与第四项关于调节活动作用的结论则显示，审计委员会与董事会对可持续发展的影响效力相对较弱。

关键词：调节活动；董事会；可持续发展；审计委员会；Stata

JEL分类号：G32、G02、M1、G34、Z1