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Pengaruh struktur kepemilikan asing dan institusional terhadap pengungkapan esg dengan dewan komisaris independen sebagai variabel moderasi

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This study aims to examine the influence of foreign ownership and institutional ownership on ESG disclosure, with independent commissioners serving as a moderating variable. The research employs the Random Effect Model as its methodology. The sample consists of manufacturing sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021, totaling 108 samples. The findings reveal that foreign ownership and institutional ownership can influence ESG disclosure. Additionally, independent commissioners can strengthen the relationship between institutional ownership and ESG disclosure. Conversely. firm size, used as a control variable, does not affect ESG disclosure. Manufacturing sub-sector companies are expected to enhance ESG disclosure driven by the presence of foreign and institutional ownership. The novelty of this research lies in the impact of independent commissioners in strengthening the relationship between institutional ownership and ESG disclosure.

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Ketersediaan

AKU24/047

AKU 24/047

Prodi Akuntansi (Ruang Skripsi & Tesis)

Tersedia

Informasi Detail

Judul Seri

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No. Panggil

AKU 24/047

Penerbit

Jakarta : Universitas Trilogi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

AKU

Tipe Isi

text

Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Accounting
Trilogi University--Accounting

Info Detail Spesifik

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Pernyataan Tanggungjawab

Ari Susanto

Versi lain/terkait

Lampiran Berkas

Komentar

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