Pengaruh Atribut Komite Audit dan Atribut Dewan Direksi Terhadap Pengungkapan Environmental, Social, and Governance (ESG)

Sari, Mayang Permata (2024) Pengaruh Atribut Komite Audit dan Atribut Dewan Direksi Terhadap Pengungkapan Environmental, Social, and Governance (ESG). Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This research aims to determine the impact of audit committee attributes which are measured by the number of audit committee meetings and audit committee independence, and board of director attributes, which are measured by the number board of directors meetings and board of directors size, on environmental, social, and governance (ESG) disclosures. In this research, audit committee attributes and board of directors attributes were used as independent variables, and ESG disclosure was used as the dependent variable. The secondary data used was taken from the official website of the Indonesian Stock Exchange (IDX), namely www.idx.co.id and the official website of each company. Sampling was carried out using purposive sampling with an observation period during 2020-2022 and obtained a sample of 81 companies. Panel data regression with the common effect model (CEM) was used to test the hypothesis using E-Views 12 software with the following results. Based on the results, the number of audit committee meetings and board of directors size have a positive effect on ESG disclosure, while the independence of the audit committee and the number of board of directors meetings have no effect on ESG disclosure.

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