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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NONKEUANGAN YANG TERCATAT DI BEI
This study examines the effect of ownership structure on sustainability disclosure, proxied by the ESG Disclosure Score (ESGd), and the moderating role of independent commissioners in non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using an unbalanced panel dataset of 65 firms and 182 observations, the estimation is conducted through panel data regression with model selection based on the Chow test, Hausman test, and Lagrange Multiplier tests, the Random Effects Model with firm-clustered standard errors is selected as the best specification. The results show that institutional ownership (INST) and foreign ownership (ASG) have negative and significant effects on ESGd, while independent commissioners strengthen these relationships, as indicated by positive and significant interaction terms (INST×KI and ASG×KI). Overall, the findings suggest that ownership structure alone does not automatically increase ESG disclosure, stronger governance particularly effective oversight by independent commissioners is crucial to translate shareholders’ influence into improved ESG transparency.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN NONKEUANGAN YANG TERCATAT DI BEI (Text)
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332 Ekonomi Keuangan dan Finansial, Ekonomi Biaya dan Pembiayaan