<mets:mets OBJID="eprint_76076" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-04-19T02:33:34Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Institutional Repository UIN Sunan Kalijaga Yogyakarta</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_76076_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PENGARUH KEAHLIAN KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DI MALAYSIA, THAILAND DAN INDONESIA PERIODE 2014-2024</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">NIM.: 22108040105</mods:namePart><mods:namePart type="family">Listia Dwi Nursholikha</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods: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.&#13;
Kata Kunci: Keahlian Komite Audit, Kinerja ESG, Tata Kelola Perusahaan</mods:abstract><mods:classification authority="lcc">Akuntansi Syari'ah</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-11-12</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>UIN SUNAN KALIJAGA YOGYAKARTA;FALUTAS EKONOMI DAN BISNIS ISLAM</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_76076"><mets:rightsMD ID="rights_eprint_76076_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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