PENGARUH GREEN BOARD COMMITTEE, BOARD DIVERSITY, DAN FIRM SIZE TERHADAP ESG RISK RATING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sharoh, Lailatus (2026) PENGARUH GREEN BOARD COMMITTEE, BOARD DIVERSITY, DAN FIRM SIZE TERHADAP ESG RISK RATING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the influence of green board committees, board diversity, and firm size on the ESG risk rating of companies listed on the Indonesia Stock Exchange and having ESG risk ratings during the 2023–2024 period. This study uses a quantitative approach by collecting data from annual reports, sustainability reports, or integrated reports and ESG risk rating data from IDX Sustainability. The research sample was selected using a purposive sampling technique to obtain 69 companies that met the research criteria. Data analysis was performed using panel data regression with a Random Effect Model (REM), and then estimated using Driscoll-Kray Standard Errors to obtain robust estimates of heteroscedasticity, autocorrelation, and cross-sectional dependence. The results show that the green board committee has no effect on the ESG risk rating, so the existence of a committee focused on environmental issues may not significantly reduce ESG risk unless supported by the implementation of an effective monitoring function. Board diversity has a negative effect on the ESG risk rating, indicating that higher board diversity, lower the company's ESG risk due to better oversight and quality of decision-making. Meanwhile, firm size has no effect on ESG risk ratings, so firm size does not directly determine the effectiveness of ESG risk management. This research shows that the effectiveness of corporate governance depends on the implementation of effective control mechanisms, not solely on governance conditions or firm size. Kata Kunci: Green Board Committee, Board Diversity, Firm Size, ESG Risk Rating

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Widoretno, Astrini Aning NIDN199104262022032009 astrini.widoretno.ak@upnjatim.ac.id
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Economic and Business > Departement of Accounting
Depositing User:	Lailatus Sharoh
Date Deposited:	03 Sep 2026 03:44
Last Modified:	03 Sep 2026 04:00
URI:	https://repository.upnjatim.ac.id/id/eprint/59848

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