PERAN BOARD DIVERSITY MEMODERASI PENGARUH ENVIRONMENTAL DISCLOSURE QUALITY TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 TAHUN 2018-2022)

Linda Meilani, NIM.: 20108040011 (2024) PERAN BOARD DIVERSITY MEMODERASI PENGARUH ENVIRONMENTAL DISCLOSURE QUALITY TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 TAHUN 2018-2022). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The environmental and social responsibilities of companies have become a global trend because sustainability plays a role in economic development. This change drives companies to disclose sustainability reports. In fact, air quality in Indonesia in 2022 worsened by 34 percent (%) due to emissions from company exhaust gases. This indicates the low level of sustainability reporting disclosure by some companies. This research aims to use board diversity as a moderation influencing the relationship between EDQ and firm performance compliant with Sharia aspects. Based on agency theory and resource dependence theory, the authors develop and test hypotheses using data from 175 annual company observations collected from 35 companies listed on the Jakarta Islamic Index 70 (JII) during the years 2018 to 2022. The results of the study show that board diversity in the form of nationality diversity of the board is able to moderate the relationship between EDQ and firm performance. A board of commissioners with nationality diversity will ensure that EDQ projects can be implemented not only to address the concerns of environmental, social, and ethical stakeholders, but also to improve firm performance.

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