Affriza Novia Putri, NIM.: 20108040087 (2024) PENGARUH POLITICAL CONNECTION DAN GENDER DEWAN DIREKSI TERHADAP ESG DISCLOSURE DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 2018-2022). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.
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Text (PENGARUH POLITICAL CONNECTION DAN GENDER DEWAN DIREKSI TERHADAP ESG DISCLOSURE DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 2018-2022))
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Text (PENGARUH POLITICAL CONNECTION DAN GENDER DEWAN DIREKSI TERHADAP ESG DISCLOSURE DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ45 2018-2022))
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Abstract
This research aims to determine the influence of political connections and the gender of the board of directors on ESG disclosure with independent commissioners as moderators. The data used is secondary data from companies listed on the LQ45 index for the 2018–2022 period. The research sample consisted of 179 observations. This research uses a quantitative panel data regression method with the help of the E-Views 12 test tool. The results of the research show that political connections do not have a significant effect on ESG disclosure. Then, the gender of the board of directors, as proxied by the presence of female directors, has a significant positive effect on ESG disclosure. Furthermore, the independent commissioner variable is only able to moderate the influence of the board of directors's gender on ESG disclosure.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Pembimbing: Dwi Marlina Wijayanti, S.Pd., M.Sc |
| Uncontrolled Keywords: | ESG Disclosure, Political Connection, Gender Dewan Direksi, Komisaris Independen |
| Subjects: | Ekonomi Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1) |
| Depositing User: | Muh Khabib, SIP. |
| Date Deposited: | 02 Apr 2024 13:38 |
| Last Modified: | 02 Apr 2024 13:38 |
| URI: | http://digilib.uin-suka.ac.id/id/eprint/64652 |
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