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Journal : Akurasi : Jurnal Studi Akuntansi dan Keuangan

 1 
THE ROLE OF INDEPENDENT BOARD OF COMMISSIONERS: A STUDY OWNERSHIP ON ESG DISCLOSURE: ESG Disclosure Susanto, Ari; Novita, Novita; Fambudi, Imam Nurcahyo
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.611

Abstract

This study aims to examine the impact of stakeholder involvement, namely foreign and institutional ownership, on ESG disclosure and how the relationship is moderated by the independent board of commissioners. This study uses a sample of 108 manufacturing companies listed on the IDX during the 2019-2021 period. Data analysis was carried out using the Ordinary Least Square (OLS) method using a random effect model. The results showed that foreign ownership, institutional ownership, and independent boards of commissioners have a positive influence on ESG disclosure. In addition, an independent board of commissioners is proven to strengthen the effect of institutional ownership on ESG disclosure. In contrast, company size as a control variable has no impact on ESG disclosure. This study suggests companies in the manufacturing sub-sector increase ESG disclosure, which can be encouraged through the presence of foreign and institutional ownership.
Co-Authors Abdul Hamid Abna, Nurul Rafiqa Auliyah Ade Zayu Cempaka Sari Adi Setiawan Alhijri, Muhammad Rasyidil Fikri Anita Kartika Sari Arsa Reynal Dimas Suyanto Azizah, Ririn Nurul Channelia Wea, Patricia Diah Ayu Sanggarwati Dodi Widiyanto Eddy Setyo Koenhardono, Eddy Setyo Effendi, Subhan Eko Handoyo Emmywati Fitria Anuril, Kheli Garwan, Hellaisna Nur 'Aini Handoko, Omby Ramdhan Wiji Haris Wahyudi Haryadi, Rakhmat Hayati, Cucu HENDRA DWI PRASETYO Holyness Nurdin Singadimedja Ibrahim, Fifi Nurafifah Ikhtiari, Kirana Imam Nurcahyo Fambudi Intansari, Dyah Widi Astin Jarodi, Odi Kamsiah Kamsiah Kamsiah Kheli Fitria Annuril Kurniawan, Muh. Akbar Kusuma, Amir Reza Leksono, Ibut Priono Maharani, Astrid Virly Managam Rajagukguk Managam Rajagukguk Mitsalina, Endah Miya Dewi Suprihandari Mochammad Imron Awalludin Mochammad Rizky Nur Ardiansyah Mohamad Ali Mohammad Zakki Azani Nafratilova, Mercy Nengsih, Wahyu Ni'mah, Zulfatun Ningsih, Erni Septia Ni’mah, Zulfatun Novita Novita Nurfadila Nurfadila, Nurfadila Oetomo, Wateno Pratiwi, Julia Esa R. Rijanta Retnowati, Ani RINI RINI Rudi Kurnianto Rudi Kurnianto Rusmawati, Retno Danu Safrezar, Burhan Sofronia Lawinda Nevinra Sri Lestari Sri Lestari Stafrezar, Burhan Subagyo Subagyo Subekti Subekti Sukama, Sukama Sutarno Sutarno Syam, Hasnidar Toibah, Toibah Wahib, Moh Wasino Wasino Widiyono, Ibnu Prasetyo Wijaya, Andra Saferi Wulandari , Esti Yoga Pranata Yohana Yohana Yusuf, Setyo Qomarudin Zalianty, Citra Firnanda