Asymmetry and Governance of Corporate Social Responsible Disclosure in Indonesia

Adiasih, Priskila; Lianawati, V

doi:10.18502/kss.v3i11.4005

Cited by 2 publications

(3 citation statements)

References 14 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Teori ini juga menjelaskan bahwa setiap perusahaan harus memperhatikan hak masyarakat secara keseluruhan, bukan hanya hak investor. Perusahaan juga harus memastikan bahwa kegiatan yang dilakukan sesuai dengan standar, batasan dan prinsip yang ditetapkan pemerintah (Adiasih & Lianawati, 2019).…”

Section: Reviu Literatur Dan Hipotesis Teori Legitimasiunclassified

Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi

Nofrian,

Sebrina

2024

jnka

View full text Add to dashboard Cite

The research aims to determine whether environmental, social, and governance (ESG) scores influence company value with government ownership and industry sensitivity as moderating variables by testing moderated regression analysis (MRA Test) using the eviews version 12 application. The population is companies included in the LQ45 index on the Indonesia Stock Exchange from 2020-2022. The sampling technique used was purposive sampling, there were 26 companies used as research samples. The data used is secondary data in the form of ESG scores from Revinitif Eikon, equity market value, total liabilities, and total assets obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the official websites of related companies. The results show that the ESG of companies included in the LQ45 index on the IDX has negative effect on firm value. Government ownership weakens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Industry sensitivity strengthens the relationship between ESG and the value of companies included in the LQ45 index on the IDX. Hopefully, this research can provide an overview of considering aspects that need to be taken into account in investment that are not only seen in monetary measures.

show abstract

Section: Reviu Literatur Dan Hipotesis Teori Legitimasiunclassified

Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi

Nofrian,

Sebrina

2024

jnka

View full text Add to dashboard Cite

show abstract

“…Pengawasan terhadap lingkungan, sosial dan tata kelola perusahaan semakin ketat seiring semakin bertambah nya dewan komisaris sehingga mampu menambah nilai perusahaan di mata stakeholders. Penelitian Husted & de Sousa-Filho (2019) dan Adiasih & Lianawati (2019) menunjukkan hasil bahwa Board Size berpengaruh positif terhadap pengungkapan ESG. Berdasarkan uraian tersebut maka hipotesis penelitian ini sebagai berikut : H1 : Board Size berpengaruh terhadap Pengungkapan ESG Dewan direksi perempuan (woman on the board) merupakan presentase wanita yang menempati posisi dewan direksi saat akhir tahun fiskal atau presentase dewan direksi wanita saat tanggal pengajuan terakhir.…”

Section: Pendahuluanunclassified

“…Semakin tinggi jarak kekuasaan, semakin kecil kemungkinan persyaratan terkait komposisi gender dewan direksi (Humphries & Whelan, 2017). Penelitian ini sejalan dengan penelitian Adiasih & Lianawati (2019) yang menyatakan bahwa woman on the board tidak berpengaruh terhadap pengungkapam ESG.…”

Section: Pengaruh Independent Commissioner Terhadap Pengungkapan Esgunclassified

Analisis good corporate governance terhadap pengungkapan ESG di Indonesia tahun 2016-2020

Septiana

Puspawati

2022

View full text Add to dashboard Cite

The purpose of this study was to measure the effect of board size, women on the board, independent commissioners, remuneration committee, and audit quality on environmental, social, and governance (ESG) disclosures by companies in Indonesia. The ESG disclosure data used in this study comes from the Thomson Reuters database for a period of five years, from 2016-2020. The sampling method used was purposive sampling method, so that 39 sample companies were obtained for five years of observation (2016-2020) with 75 units of analysis. Data analysis used multiple linear regression analysis. Based on the results of the study, it can be concluded that independent commissioners and remuneration committees have an effect on ESG disclosure, while board size, women on the board and audit quality have no effect on ESG disclosure.

show abstract

Asymmetry and Governance of Corporate Social Responsible Disclosure in Indonesia

Abstract: .

Cited by 2 publications

References 14 publications

Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi

Pengaruh ESG terhadap Nilai Perusahaan dengan Kepemilikan Pemerintah dan Sensitivitas Industri Sebagai Variabel Pemoderasi

Analisis good corporate governance terhadap pengungkapan ESG di Indonesia tahun 2016-2020

Contact Info

Product

Resources

About