PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP PENGUNGKAPAN ENVIRONMENT, SOCIAL DAN GOVERNANCE (ESG) SEBELUM DAN SELAMA PANDEMI COVID-19 DI INDONESIA

Hanung Desy Hapsari, . (2023) PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP PENGUNGKAPAN ENVIRONMENT, SOCIAL DAN GOVERNANCE (ESG) SEBELUM DAN SELAMA PANDEMI COVID-19 DI INDONESIA. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The purpose of this study is to analyze the influence of Corporate Governance on ESG disclosure with Covid-19 as a moderating variable. The control variables in this study consist of Company Size and Capital Structure. The data of this study was analyzed using multiple regression analysis method with moderation. The results of the study prove that the Frequency Meeting Board has a negative and significant effect on ESG Disclosure. The Covid-19 has proven to strengthen and significantly Frequency Meeting Board, Audit Committee independence on ESG disclosure. The Covid-19 has proven to weaken and significantly Women on Board. Other Corporate Governance such as Education Board, Women on Board, Audit Committee size, Audit Committee independence, Audit Committee expertise does not have a significant effect on ESG Disclosure. The Covid-19 proved to strengthen and insignificant Audit Committee Expertise to ESG Disclosure and the Dummy Covid-19 to weaken and insignifican the Education Board and Audit Committee Size.

Item Type: Thesis (Tesis)
Additional Information: [No panggil : 2210123002] [Nama Pembimbing 1 :Dianwicaksih Arieftiara] [Nama Pembimbing 2:Taufiq Supriadi] [Penguji 1: Amrie Firmansyah] [Penguji 2: Ni Putu Eka Widiastuti]
Uncontrolled Keywords: ESG Disclosure, Frequency Meeting Board, Education Board, Women on Board, Audit Committee size, Audit Committee Independence, Audit Committee Experience
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S2)
Depositing User: HANUNG DESY HAPSARI
Date Deposited: 01 Oct 2024 09:39
Last Modified: 01 Oct 2024 09:39
URI: http://repository.upnvj.ac.id/id/eprint/31902

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