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All Journal KEUNIS GOTAVA
Rifki Adhi Prasetyo
Program Studi Akuntansi Perpajakan, Sekolah Vokasi, Universitas Diponegoro
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health

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Audit Committee Characteristics in Driving ESG Performance under ESG Exposure Conditions Alfita Rakhmayani; Rifki Adhi Prasetyo; Maya Aresteria; Dian Kusuma Wardhani; Muhammad Agung Syaputera
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7568

Abstract

This empirical study is based on Resource Dependence Theory (RDT) and investigates how the presence of the ESG Exposure variable affects the relationship between audit committee meeting attendance, audit committee independence, audit committee expertise and audit committee size with ESG performance. The results are obtained using Fixed Effect Model (FEM) with cluster-robust standard error on 461 firm-year observations of 91 companies listed on the Indonesia Stock Exchange (ISX) during 2016-2025, which is contrary to the traditional governance theory. There is little significant impact on ESG performance from the attendance of the meeting or independence, implying behaviours that are ceremonial in nature, and only expertise is a positive driver. The size of the committee has a strong negative impact as predicted by social loafing and coordination failure. The results of moderation analysis suggest that ESG Exposure, in general, does not strengthen the effectiveness of governance, but it significantly exacerbates the adverse impact of Committee Size in high-risk industries where the bloat of the committee negatively affects agile decision making on sustainability. The results indicate a need for a shift in regulation from quantitative structural indicators to norms of competency in cognition and engagement. Policymakers and shareholders of energy and emission-heavy industries should focus on governance based on "lean" and "competent," and not "social loafers" with too many members that perpetuate "social loafing pathologies" that lead to lower ESG performance and green stock prices.
Inovasi Produk Lokal melalui Transformasi Bahan Pangan Desa Menjadi Produk Bernilai Tinggi di Desa Ngrapah Kecamatan Banyubiru Rinti Dwijayantie; Raden Roro Diana Atika Ghozali; Rifki Adhi Prasetyo
GOTAVA Vol. 3 No. 1 (2025): GOTAVA Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Sumber Daya Manusia Cerdas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59891/jpmgotava.v3i1.31

Abstract

Community service program was conducted in Ngrapah Village, Banyubiru District, Semarang Regency, with the aim of empowering housewives through training on processing local food ingredients into high-value products. The village’s abundant natural resources, particularly freshwater fish from Lake Rawa Pening, have not been fully utilized to improve household economic welfare. Therefore, a team from the Department of Business and Finance, Vocational School, Diponegoro University, initiated a program to train local women in producing and packaging pempek (traditional Indonesian fish cakes) as a form of downstream processing of local food potential. The program was implemented through a structured approach consisting of needs assessment, technical and managerial training, as well as mentoring in production and marketing. The results indicated a significant improvement in participants’ knowledge and skills, with average scores increasing from 1.9–2.7 before training to 3.8–4.5 afterward. The highest improvements were observed in technical skills for making pempek (from 2.1 to 4.5) and self-confidence to start a business (from 2.5 to 4.4). In addition, at least five participants successfully began independent small-scale production after completing the program. This activity also produced a Standard Operating Procedure (SOP) for pempek production and packaging, which is expected to become the foundation of a collective enterprise to strengthen the village’s economic independence. The program aligns with poverty alleviation efforts and the promotion of food security through community empowerment.
Co-Authors Alfita Rakhmayani Dian Kusuma Wardhani Maya Aresteria Muhammad Agung Syaputera Raden Roro Diana Atika Ghozali Rinti Dwijayantie