PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP ACCOUNTING IRREGULARITIES PADA PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Mayang, Afifah Mahendra (2023) PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP ACCOUNTING IRREGULARITIES PADA PERUSAHAAN (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Diploma thesis, Universitas Andalas.

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Abstract

This research aims to empirically examine and analyze the influence of ESG (Environmental, Social, Governance) disclosure on accounting irregularities in companies. The research was conducted using a purposive sampling method, involving 150 companies listed on the IDX that received ESG scores issued by Refinitiv Eikon from 2018 to 2021 and published complete annual reports during the years 2018 2022. The data analysis for this research employed logistic regression analysis using SPSS Version 26. The results of this study indicate that aggregate ESG disclosure measured by ESG Score has a significant negative influence on accounting irregularities in companies. This research contributes to companies, investors, and the government.

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