Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Environmental Social dan Governance

Asyari, Lutfiah Anggraini (2024) Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Environmental Social dan Governance. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

There are several elements that influence the occurrence of Environmental Social and Governance. However, there are contradictions in the study findings of many researchers. Therefore, the aim of this research is to re-examine the influence of the Audit Committee, Board of Commissioners, Institutional Ownership, Size, Leverage, Profitability on Environmental Social and Governance in all sectors listed on the Indonesia Stock Exchange from 2020 to 2022. This research uses a quantitative methodology using secondary data. A purposive sampling strategy was used in this research. In this research, 79 companies were sampled over four years, with a total of 237 samples. A documentation approach is used for data collection procedures. Meanwhile, Eviews version 12 software was used for data processing. Based on the results of this research, the Audit Committee has no influence on Environmental Social and Governance, Institutional Ownership has no influence on Environmental Social and Governance, the Board of Commissioners has no influence on Environmental Social and Governance, Size has no influence on Environmental Social and Governance, Leverage has no has an influence on Environmental Social and Governance, Profitability has no influence on Environmental Social and Governance.

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