PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN ESG: PERAN MODERASI KEBERAGAMAN GENDER
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i2.2771Abstract
Pengungkapan Environmental, Social, and Governance (ESG) semakin menjadi perhatian dalam praktik bisnis modern karena mencerminkan komitmen perusahaan terhadap keberlanjutan dan akuntabilitas kepada para pemangku kepentingan. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit terhadap pengungkapan ESG dengan keberagaman gender sebagai variabel moderasi. Karakteristik komite audit dalam penelitian ini diproksikan melalui frekuensi rapat komite audit dan independensi komite audit. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian adalah perusahaan sektor energi dan industri yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Sampel penelitian dipilih menggunakan metode purposive sampling. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Analisis data dilakukan menggunakan regresi data panel untuk menguji pengaruh langsung karakteristik komite audit terhadap pengungkapan ESG serta peran moderasi keberagaman gender. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit dan independensi komite audit berpengaruh positif terhadap pengungkapan ESG. Selain itu, keberagaman gender dalam komite audit terbukti memperkuat hubungan antara karakteristik komite audit dan pengungkapan ESG. Temuan ini menunjukkan bahwa keberagaman gender dapat meningkatkan efektivitas fungsi pengawasan komite audit dalam mendorong transparansi pelaporan keberlanjutan perusahaan.
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