KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI CORPORATE GOVERNANCE TERHADAP ESG DISCLOSURE DI NEGARA ASEAN BERBASIS TWO TIER SYSTEM

Jasmine Putri Faradhisa, . (2025) KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI CORPORATE GOVERNANCE TERHADAP ESG DISCLOSURE DI NEGARA ASEAN BERBASIS TWO TIER SYSTEM. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Environmental issues have become a global issue, and various efforts have been made, yet environmental damage continues. The role of governance in ASEAN, based on two tiers in Indonesia and Vietnam, is interesting to examine. In Vietnam, many companies have not transparently disclosed their social and environmental impacts. Gender diversity is also an issue, particularly in developing countries where patriarchal systems often promote equality in employment opportunities. This study examines the effect of board size, independent commissioners, gender diversity, and institutional ownership as moderating variables on ESG disclosure in energy companies listed on the Indonesia Stock Exchange and the Vietnam Stock Exchange from 2022 to 2024. This study used panel data regression models and MRA with the help of Stata 14. The results show that board size has no effect in ASEAN and Vietnam, but does in Indonesia. Meanwhile, independent commissioners have a negative effect, and gender diversity has no effect on ESG disclosure. This study also shows that institutional ownership moderates the influence of independent commissioners in ASEAN and Indonesia, but does not moderate board size and gender diversity in ASEAN and Indonesia. However, institutional ownership can moderate the effect of gender diversity on ESG disclosure in Vietnam.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No Panggil : 2210112098] [Pembimbing : Erna Hernawati] [Ketua Penguji : Amrie Firmansyah] [Penguji 1 : Husnah Nur Laela Ermaya]
Uncontrolled Keywords: ESG Disclosure; Corporate Governance; Institutional Ownership; Gender Diversity
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: JASMINE PUTRI FARADHISA
Date Deposited: 15 Jan 2026 06:30
Last Modified: 10 Apr 2026 03:44
URI: http://repository.upnvj.ac.id/id/eprint/41122

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