THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE

ESG Disclosure

DOI:

https://doi.org/10.29303/akurasi.v7i2.611

Penulis

  • Ari Susanto Universitas Trilogi
  • Novita Novita Universitas Trilogi
  • Imam Nurcahyo Fambudi Universitas Trilogi

Kata Kunci:

Dewan Komisaris Independen, Kepemilikan Asing, Kepemilikan Institusional, Pengungkapan ESG, Ukuran Perusahaan

Abstrak

Penelitian ini bertujuan untuk mengkaji dampak keterlibatan pemangku kepentingan, yaitu kepemilikan asing dan institusional, terhadap pengungkapan ESG serta bagaimana hubungan tersebut dimoderasi oleh dewan komisaris independen. Penelitian ini menggunakan sampel 108 perusahaan manufaktur yang terdaftar di BEI selama periode 2019–2021. Analisis data dilakukan dengan metode Ordinary Least Square (OLS) menggunakan model random effect. Hasil penelitian menunjukkan bahwa kepemilikan asing, kepemilikan institusional, dan dewan komisaris independen memiliki pengaruh positif terhadap pengungkapan ESG. Selain itu, dewan komisaris independen terbukti memperkuat hubungan antara kepemilikan institusional dengan pengungkapan ESG. Sebaliknya, ukuran perusahaan sebagai variabel kontrol tidak memberikan dampak terhadap pengungkapan ESG. Penelitian ini menyarankan perusahaan di sub-sektor manufaktur untuk meningkatkan pengungkapan ESG, yang dapat didorong melalui kehadiran kepemilikan asing dan institusional.

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2024-12-26

Cara Mengutip

Susanto, A., Novita, N., & Fambudi, I. N. (2024). THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE: ESG Disclosure. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 7(2), 443–462. https://doi.org/10.29303/akurasi.v7i2.611

Terbitan

Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024

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