    {
      "department": "FALUTAS EKONOMI DAN BISNIS ISLAM",
      "subjects": [
        "ak_sya"
      ],
      "eprintid": 76076,
      "thesis_type": "skripsi",
      "date": "2025-11-12",
      "userid": 12241,
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            "eprintid": 76076,
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            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1047950",
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            "docid": 1047950,
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            "security": "public",
            "pos": 1,
            "formatdesc": "PENGARUH KEAHLIAN KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI MALAYSIA, THAILAND DAN INDONESIA PERIODE 2014-2024"
          },
          {
            "language": "id",
            "placement": 2,
            "eprintid": 76076,
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                  "filename": "22108040105_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf"
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            ],
            "content": "published",
            "rev_number": 3,
            "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/document\/1047951",
            "main": "22108040105_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf",
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            "pos": 2,
            "formatdesc": "PENGARUH KEAHLIAN KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI MALAYSIA, THAILAND DAN INDONESIA PERIODE 2014-2024"
          }
      ],
      "rev_number": 16,
      "creators": [
        {
          "name": {
            "lineage": null,
            "given": "NIM.: 22108040105",
            "honourific": null,
            "family": "Listia Dwi Nursholikha"
          }
        }
      ],
      "dir": "disk0\/00\/07\/60\/76",
      "keywords": "Keahlian Komite Audit, Kinerja ESG, Tata Kelola Perusahaan.",
      "lastmod": "2026-04-14 06:55:27",
      "ispublished": "pub",
      "metadata_visibility": "show",
      "date_type": "published",
      "eprint_status": "archive",
      "status_changed": "2026-04-14 06:55:27",
      "datestamp": "2026-04-14 06:55:27",
      "uri": "http:\/\/digilib.uin-suka.ac.id\/id\/eprint\/76076",
      "thesis_name": "other",
      "note": "M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA",
      "full_text_status": "restricted",
      "contact_email": "sophanshofwan@gmail.com",
      "divisions": [
        "ak_syar"
      ],
      "abstract": "Penelitian ini bertujuan untuk menganalisis pengaruh keahlian komite audit terhadap kinerja ESG perusahaan di Malaysia, Thailand dan Indonesia periode 2014-2024. Data yang digunakan adalah data sekunder, di mana diperoleh dari Revinitif Eikon. Sampel penelitian ini berjumlah 108 perusahaan dengan menggunakan metode purposive sampling dalam pemilihan sampel. Pendekatan kuantitatif penelitian ini diterapkan melalui analisis regresi data panel model Random Effect Model. Hasil penelitian menunjukkan bahwa keahlian komite audit memiliki pengaruh positif dan signifikan terhadap kinerja ESG. Artinya, semakin tinggi keahlian anggota komite audit dalam bidang akuntansi atau keuangan, maka semakin baik kinerja ESG perusahaan yang pada gilirannya mampu memperkuat efektivitas pengawasan dan mendorong keberlanjutan perusahaan.\r\nKata Kunci: Keahlian Komite Audit, Kinerja ESG, Tata Kelola Perusahaan",
      "type": "thesis",
      "title": "PENGARUH KEAHLIAN KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI MALAYSIA, THAILAND DAN INDONESIA PERIODE 2014-2024",
      "institution": "UIN SUNAN KALIJAGA YOGYAKARTA",
      "pages": 166
    }