Determinant factors affecting environmental, social and governance (ESG) disclosure
DOI:
https://doi.org/10.32493/keberlanjutan.v7i1.y2022.p25-36Keywords:
ESG Disclosure, Governance, SustainabilityAbstract
This study aims to determine factors affecting Environment, Social, and Governance (ESG) disclosure. This study uses secondary data from the CSRHub index and data from annual reports of companies listed on the Indonesia Stock Exchange (IDX). The research period is twelve years (2009-2020). This study uses linear regression analysis. The study indicates that the director's size, environment and social committee, domestic ownership, and concentration ownership have a significant positive effect. Domestic factors such as environment and social committee, domestic ownership, and concentration ownership affect ESG disclosure.
Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui berbagai macam faktor-faktor yang mempengaruhi pengungkapan Lingkungan, Sosial, dan Tata Kelola (LST). Penelitian ini menggunakan data sekunder yang ada pada laporan tahunan perusahaan yang ada dalam Bursa Efek Indonesia, serta menggunakan data melalui penilaian lembaga penilaian LST yaitu CSRHub. Penelitian ini memiliki waktu peiode sebanyak dua belas tahun (2009-2020). Penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan perangkat lunak IBM SPSS versi 25. Hasil dalam penelitian ini menunjukkan bahwa ukuran dewan direksi, komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan LST. Hal ini mengungkapkan bahwa faktor-faktor dalam negeri seperti komite lingkungan dan hubungan sosial, kepemilikan domestik, dan konsentrasi kepemilikan dalam negeri mempengaruhi pengungkapan LST
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