Alvin Franata, . (2025) PENGARUH PENGUNGKAPAN ENVIROMENTAL, SOCIAL DAN GOVERNANCE TERHADAP BIAYA AUDIT. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study is a quantitative research aimed at analyzing the impact of Environmental, Social, and Governance (ESG) disclosures on audit fees, using non-financial companies listed on the Indonesia Stock Exchange (IDX) as the research object during the period of 2020 to 2023. ESG disclosure is measured using the GRI disclosure index, while audit fees are measured by the natural logarithm of audit fees. The control variables in this study include company size, measured by the natural logarithm of total assets, and profitability, measured by Return on Assets (ROA). The sample selection in this study uses a purposive sampling method, with a total sample of 90 companies, resulting in 360 observations over a period of 4 years. Data analysis is conducted using descriptive statistics, regression analysis, and hypothesis testing techniques with STATA version 17. The results of this study indicate that ESG disclosure has a positive impact on audit fees.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2110112126] [Pembimbing: Retna Sari] [Penguji 1: Shinta Widyastuti] [Penguji 2: Agus Maulana] |
| Uncontrolled Keywords: | ESG Disclosures, Audit Fees, Company Size, Profitability |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | ALVIN FRANATA |
| Date Deposited: | 12 Sep 2025 06:03 |
| Last Modified: | 12 Sep 2025 06:03 |
| URI: | http://repository.upnvj.ac.id/id/eprint/40273 |
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