Pengaruh Komite CSR Terhadap ESG Disclosure Dengan Dewan Komisaris Perempuan Sebagai Variabel Moderasi Pada Perusahaan Tambang

Latifatul Ariqoh (UIN Raden Intan Lampung)
Evi Ekawati (UIN Raden Intan Lampung)
Ahmad Hazas Syarif (UIN Raden Intan Lampung)

Liquidity: Jurnal Riset Akuntansi dan Manajemen
Vol. 15 No. 1 (2026): Liquidity

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.