PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KEBERAGAMAN GENDER DEWAN SEBAGAI VARIABEL MODERASI

Khusnul Khotimah, NIM.: 20108040040 (2025) PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DENGAN KEBERAGAMAN GENDER DEWAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study analyzes the influence of audit committee characteristics on Environmental, Social, and Governance (ESG) performance, with board gender diversity as a moderating variable in companies listed in the ESG Leaders Index for the 2020–2023 period. The independent variables include audit committee size, meeting frequency, and financial expertise, while the dependent variable is ESG performance, measured using the ESG Risk Score. Board gender diversity is assessed using the Blau Index. Using a purposive sampling technique, 51 companies with a total of 125 observations were selected as the research sample. The results indicate that audit committee size has a positive effect on ESG performance, whereas meeting frequency and audit committee expertise do not influence ESG performance. Furthermore, board gender diversity, as a moderating variable, has a negative impact on the relationship between audit committee expertise and ESG performance but fails to moderate the relationship between audit committee size and meeting frequency with ESG performance.

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