The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market

The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market

This study aimed to examine the effect of an independent board of commissioners, public accountant reputation, and public ownership proportion on social disclosure which is the purpose of the agency and legitimacy theory testing. It was carried out on the energy, manufacturing, and basic material co...

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Bibliographic Details
Main Authors: Nor Hadi, Adelina Citradewi, Ifada Retno Ekaningrum, Agus Triyani, Suhita Whini Setyahuni
Format: Article
Language:Indonesian
Published: Universitas Dian Nuswantoro 2025-03-01
Series:Jurnal Penelitian Ekonomi dan Bisnis
Subjects:
social responsibility
independent board of directors
public accountant
public ownership proportion
legitimacy
social disclosure
Online Access:https://publikasi.dinus.ac.id/index.php/jpeb/article/view/11933
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