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

Septiana, Woro Risma; Puspawati, Dewita

doi:10.32670/fairvalue.v4i10.1642

Cited by 4 publications

(3 citation statements)

References 12 publications

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“…This is contrary to research conducted by Husted & Sousa-Filho, (2019) found that the female board of directors had a significant negative effect on environmental, social and governance disclosures. So is contrary to Septiana & Puspawati, (2022) find Negative female board of directors does not have a significant effect on environmental, social and governance disclosures. This shows that even though there is a high percentage of female directors, they are not yet able to influence the level of social disclosure, which indicates that women are more sensitive to social issues.…”

Section: The Influence Of Good Corporate Governance On Environmental ...contrasting

confidence: 57%

The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022

Rahmi,

Adrianto,

Alfarisi

2024

JEFMS

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This research aims to analyze the influence of good corporate governance on environmental disclosure in companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The type of research used in this research is explanatory research, with the research method prioritizing quantitative methods. The sample is 30 companies listed on the Indonesian Stock Exchange (BEI) 2018 -2022. The sampling technique uses purposive sampling. Good Corporate Governance in this research, we look at the female board of directors, board of directors size, board of directors meeting, audit committee independence, audit committee size and audit committee meeting. This research also uses control variables in the form of company size, profitability, solvability and company age. The data analysis method uses Panel data regression model (Pooled Analysis). The research results show that negative female board of directors has no significant effect on environmental disclosure. Board of directors size has a significant negative effect on environmental disclosure. Positive board of directors meetings has no significant effect on environmental disclosure. Negative audit committee independence has no significant effect on environmental disclosure. Positive audit committee size has no significant effect on environmental disclosure. Positive audit committee meetings has no significant effect on environmental disclosure. In addition to the hypothesis testing that has been carried out, results were also obtained from testing the influence of control variables on environmental disclosure with the following results company size has no significant effect on environmental disclosure. Profitability has no significant effect on environmental disclosure. Solvability has no significant effect on environmental disclosure. Company age has a significant effect on environmental disclosure

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Section: The Influence Of Good Corporate Governance On Environmental ...contrasting

confidence: 57%

The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022

Rahmi,

Adrianto,

Alfarisi

2024

JEFMS

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“…Thel implel mel ntatiol n ol f Gol ol d Col rpol ratel Gol vel rnancel col ntributel s tol improl ving thel financial pel rfol rmancel ol f thel col mpany which has a pol sitivel impact ol n El SG invel stmel nt (Affel s & Jarbol ui, 2023;Kim & Li, 2021; Mariel tza el t al., 2020; Trinh el t al., 2023). El SG invel stol rs tel nd tol lol ol k fol r col mpaniel s with gol ol d financial pel rfol rmancel , in linel with thel ir gol al ol f achiel ving gol ol d financial rel sults whilel col nsidel ring El SG factol rs(Sel ptiana & Puspawati, 2022). Thel rel fol rel , thel hypol thel sis ol f this study is: H1 : Col rpol ratel Gol vel rnancel has a pol sitivel el ffel ct ol n El SG invel stmel nt…”

mentioning

confidence: 72%

The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors

Siregar,

Marietza

2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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Thel aim olf this relselarch is tol invelstigatel thel impact olf colrpolratel golvelrnancel oln ElSG invelstmelnt, taking intol accolunt thel polssiblel moldelrating rollel olf gelndelr divelrsity in thel bolard olf direlctolrs olf Indolnelsian manufacturing elntelrprisels. In olrdelr tol fill an elmpirical gap in elarlielr relselarch, this study relfolcusels oln colrpolratel golvelrnancel (CG), which is linkeld tol ElSG invelsting throlugh thel applicatioln olf stelwardship thelolry. Thel usel olf gelndelr divelrsity oln thel bolard olf direlctolrs as a moldelratolr olf CG oln ElSG invelstmelnt is a nolvell approlach in this relselarch. Using thel Elvielws prolgram, multiplel linelar relgrelssioln with moldelrating variablels (MRA) is thel data analysis melthold useld in this study. This relselarch makels usel olf selcolndary data and a quantitativel meltholdollolgy. Manufacturing colmpaniels that welrel listeld beltweleln 2018 and 2022 oln thel Indolnelsia Stolck Elxchangel (IDX) colmprisel thel study's polpulatioln. Thirty colmpaniels with a toltal olf 150 olbselrvatiolns that satisfield thel samplel critelria madel up thel study's samplel. Thel study's findings sholw that gelndelr divelrsity oln thel bolard olf direlctolrs cannolt mitigatel thel impact olf colrpolratel golvelrnancel (CG) oln ElSG invelstmelnt in businelssels, and that CG has a colnsidelrablel impact oln ElSG invelstmelnt.

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“…Sustainability reports are applied to issuers based on their sector from 2019 and will be applied as a whole in 2025 [5]. When a corporation discloses its performance, it does so by applying the ESG principles.…”

Section: Introductionmentioning

confidence: 99%

The Effect of ESG Disclosure, Manager Qualification and Workplace Safety on Firm Value with Firm Size and Financial Leverage as Control Variables In Manufacturing Companies Listed on the Indonesia Stock Exchange year 2020-2022

Sumiati Sunarsih,

Yvonne Augustine

2024

Sustainability

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The purpose of this study, which was designed with firm size and financial leverage acting as control variables, was to ascertain the impact of management qualification, workplace safety, and ESG disclosure on firm value as estimated by Tobin's Q. Manufacturers (mining, metal, and cement) that are listed on the IDX in 2020–2022 make up the study's community. This study employed multiple linear regression-ordinary least squares along with hypothesis testing, where the regression coefficient is tested using the t test. The findings show that Manager Qualification (MQ) has a significant positive impact on Firm Value (FV), Financial Leverage (FL) has a substantial negative impact on Firm Value (FV). While ESG disclosure, Workplace Safety (WS) and Firm Size (FS) have no substantial influence on Firm Value (FV). The variable that has the highest significant level (0.008 < 0.005) but the coefficient is negative is Financial Leverage (FL) due to the calculated t value of -2.71, followed by the Manager Qualification (MQ) variable with a significant level (0.023 < 0.05) with a positive coefficient. And followed by the Firm Size (FS) variable, the Workplace Safety (WS) variable, and ESG disclosure does not have a substantial impact because the coefficient value obtained is 0.116; 0.196; and 0.451, respectively, where the coefficient value is higher than 0.05. The outcomes demonstrated that Firm Value (FV) increases along with the increase in Manager Qualification (MQ) and Financial Leverage (FL) has a substantial negative impact on Firm Value (FV). While Firm Size (FS), Workplace Safety (WS), and ESG disclosure variables have no significant effect.

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

Cited by 4 publications

References 12 publications

The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022

The Influence of Good Corporate Governance on Environmental Disclosures in Companies Listed on the Indonesian Stock Exchange (Bei) 2018 -2022

The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors

The Effect of ESG Disclosure, Manager Qualification and Workplace Safety on Firm Value with Firm Size and Financial Leverage as Control Variables In Manufacturing Companies Listed on the Indonesia Stock Exchange year 2020-2022

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