Peran Pengungkapan ESG dalam Memediasi Pengaruh Dewan Direksi dan Komite Audit Terhadap Kinerja BUMN

Husna, Gempita Asmaul (2024) Peran Pengungkapan ESG dalam Memediasi Pengaruh Dewan Direksi dan Komite Audit Terhadap Kinerja BUMN. Masters thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to examine whether ESG disclosure acts as a mediator in the relationship between the Board of Directors and the Audit Committee with the performance of state-owned enterprises (SOEs). In this study, the size of the board of directors is proxied by board size and the number of board meetings, while the audit committee is proxied by committee size, audit committee independence, the number of audit committee meetings, and financial expertise of the audit committee. Company performance is proxied by Return On Assets (ROA). The research method used in this study is a quantitative approach. ESG disclosure and company performance data used in this study are obtained from financial reports and sustainability reports available on the Indonesia Stock Exchange (IDX) over a period of five years, from 2018 to 2022, using the SmartPLS statistical tool. The results of this study indicate that the variables of board size, the number of board meetings, audit committee independence, and audit committee expertise have a direct influence on ESG disclosure, while committee size and the number of audit committee meetings do not have a direct influence on ESG disclosure. The variables of audit committee size and audit committee independence have a direct influence on company performance, while board size, the number of board meetings, the number of audit committee meetings, and audit committee expertise do not have a direct influence on company performance. Board size, the number of board meetings, and audit committee expertise can improve company performance through ESG disclosure, while audit committee size and the number of audit committee meetings cannot improve company performance through ESG disclosure. Keywords: ESG Disclosure, Company Performance, Audit Committee, Board of Directors

Item Type: Thesis (Masters)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorYuhertiana, IndrawatiNIDN196610171993032001UNSPECIFIED
Thesis advisorSusilowati, EndahNIDN196403191992032001UNSPECIFIED
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: S.Ak Gempita Asmaul Husna
Date Deposited: 03 Jun 2024 09:37
Last Modified: 03 Jun 2024 09:37
URI: https://repository.upnjatim.ac.id/id/eprint/23874

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