PENGARUH UKURAN DEWAN DIREKSI, INDEPENDEN KOMITE AUDIT, KEAHLIAN KOMITE AUDIT, DAN KINERJA KEUANGAN TERHADAP PENGUNGKAPAN ESG (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia periode 2021-2024)

Abstract

This study aims to determine the effect of board size, audit committee independence, audit committee expertise, and financial performance on Environmental, Social, and Governance (ESG) disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. This study is a quantitative study with a population of 91 energy sector companies. The sampling technique used was purposive sampling, with 13 companies as samples. The type of data used was secondary data obtained from the website www.idx.co.id. The data analysis methods used in this study were multiple linear regression analysis, T-test, F-test, and coefficient of determination, with data processing using SPSS 25 software. The results of this study indicate that financial performance has a significant effect on ESG disclosure, while board size, audit committee independence, and audit committee expertise do not have a significant effect on ESG disclosure. Simultaneously, board size, audit committee independence, audit committee expertise, and financial performance have a significant effect on ESG disclosure. The value of R² is 0.118, which indicates that the influence of board size, audit committee independence, audit committee expertise, and financial performance on ESG disclosure is 11.8%, while the remaining 88.2% is influenced by other factors not included in the study.