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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Septiana, Woro Risma
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Economics, Econometrics & Finance

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Analisis good corporate governance terhadap pengungkapan ESG di Indonesia tahun 2016-2020 Septiana, Woro Risma; Puspawati, Dewita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.649 KB) | DOI: 10.32670/fairvalue.v4i10.1642

Abstract

The purpose of this study was to measure the effect of board size, women on the board, independent commissioners, remuneration committee, and audit quality on environmental, social, and governance (ESG) disclosures by companies in Indonesia. The ESG disclosure data used in this study comes from the Thomson Reuters database for a period of five years, from 2016-2020. The sampling method used was purposive sampling method, so that 39 sample companies were obtained for five years of observation (2016-2020) with 75 units of analysis. Data analysis used multiple linear regression analysis. Based on the results of the study, it can be concluded that independent commissioners and remuneration committees have an effect on ESG disclosure, while board size, women on the board and audit quality have no effect on ESG disclosure.
Co-Authors Dewita Puspawati