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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen
Latifatul Ariqoh
UIN Raden Intan Lampung
Economics, Econometrics & Finance

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Pengaruh Komite CSR Terhadap ESG Disclosure Dengan Dewan Komisaris Perempuan Sebagai Variabel Moderasi Pada Perusahaan Tambang Latifatul Ariqoh; Evi Ekawati; Ahmad Hazas Syarif
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

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Abstract

Environmental, Social, and Governance disclosure is a critical aspect of ensuring corporate sustainability, particularly in the mining sector. One governance mechanism frequently highlighted in improving the quality of sustainability disclosure is the presence of a CSR committee and a board of commissioners composed of women. Therefore, this study aims to analyze the influence of the CSR committee on ESG disclosure with a board of commissioners composed of women as a moderating variable. This study employs a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. The analysis employs descriptive statistics and was processed using IBM SPSS 25 software.
Co-Authors Ahmad Hazas Syarif Evi Ekawati