Dharmendra, Dharmendra and Ismail, Tubagus and Uzliawati, Lia and Hanifah, Imam (2016) Institutional Ownership, Managerial Ownership, Financial Distress to Auditor Switching and Its Impact to Sustainability Disclosure. In: Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia.
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Abstract
This study's objective is to assess the effects of managerial ownership (MO), financial distress, and institutional ownership (IO) on sustainability report disclosures (SRD), with auditor switching acting as an intervening variable. Mining industry that are listed on the IDX from 2016 to 2018 is the
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:39 |
| Last Modified: | 17 Apr 2026 02:11 |
| URI: | http://eprints.eai.eu/id/eprint/44747 |
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