Ameliasari, Adinda Tri (2026) Pengaruh Pengungkapan Environmental, Social, and Governance Terhadap Kualitas Pelaporan Keuangan dengan Country-Level Governance Sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on financial reporting quality and to investigate the moderating role of country-level governance, proxied by Control of Corruption, in the relationship between ESG disclosure and financial reporting quality. The study focuses on publicly listed companies in Singapore, Indonesia, and Vietnam during the 2021–2024 period. This study employs a quantitative approach with an explanatory research design. The sample was selected using purposive sampling based on predetermined criteria. Secondary data were collected from annual reports, sustainability reports, ESG databases, and the Worldwide Governance Indicators (WGI). Panel data regression and Moderated Regression Analysis (MRA) were used to test the proposed hypotheses. The results indicate that ESG disclosure has no significant effect on financial reporting quality, leading to the rejection of the first hypothesis. However, country-level governance, proxied by Control of Corruption, significantly moderates the relationship between ESG disclosure and financial reporting quality, supporting the second hypothesis. The findings imply that broader ESG disclosure alone is insufficient to improve financial reporting quality without strong institutional governance. Therefore, regulators should strengthen governance quality and corruption control to promote more effective ESG implementation, enhance corporate transparency and accountability, and improve the quality of financial reporting.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Adinda Tri Ameliasari | ||||||||
| Date Deposited: | 14 Jul 2026 02:49 | ||||||||
| Last Modified: | 14 Jul 2026 04:23 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/55276 |
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