PENGARUH FEMALE DIRECTOR, UKURAN DEWAN DIREKSI DAN DIGITAL TRANSFORMATION TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023)

NOVITA DWIANA SARI, NOVITA (2024) PENGARUH FEMALE DIRECTOR, UKURAN DEWAN DIREKSI DAN DIGITAL TRANSFORMATION TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2023). Masters thesis, Universitas Andalas.

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Abstract

THE INFLUENCE OF FEMALE DIRECTORS, THE SIZE OF THE BOARD OF DIRECTORS AND DIGITAL TRANSFORMATION ON ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE Novita Dwiana Sari1, Rida Rahim2, and Fajri Adrianto3 Master of Management, Faculty of Economics and Business, Andalas University E-mail: ndwianasari@gmail.com ABSTRACT This study aims to determine the influence of Female Director, Board of Directors Size and Digital Transformation on Environmental, Social, and Governance (ESG) disclosure. The research method used is a quantitative method. The data used in this study is secondary data in the form of financial statements from the website (www.idx.co.id) and the Refinitiv Eikon Database. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample was selected from the purposive sampling method and obtained a sample of 41 companies from several criteria that have been set. The analysis technique used in this study is panel regression analysis with the help of EVIEWS version 10. The results of the analysis show that Female Directors have a significant positive effect on ESG disclosure. The size of the board of directors does not have a significant positive effect on ESG disclosure. Digital Transformation has a positive and significant influence on ESG disclosure. This research can contribute to adding literature related to additional considerations such as Female Director, Board of Directors Size and Digital Transformation for investors in evaluating the Company's potential. Keywords: Female Director, Size of the Board of Directors, Digital Transformation, ESG PENGARUH FEMALE DIRECTOR, UKURAN DEWAN DIREKSI DAN DIGITAL TRANSFORMATION TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) Novita Dwiana Sari1, Rida Rahim2, dan Fajri Adrianto3 Magister Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Andalas E-mail: ndwianasari@gmail.com ABSTRAK Penelitian ini memiliki tujuan untuk mengetahui pengaruh Female Director, Ukuran Dewan Direksi Dan Digital Transformation Terhadap Pengungkapan Environmental, Social, And Governance (ESG). Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website (www.idx.co.id) dan Refinitiv Eikon Database. Populasi pada penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2023. Sampel dipilih dari metode purposive sampling dan mendapatkan sampel 41 perusahaan dari beberapa kriteria yang telah ditetapkan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi panel dengan bantuan EVIEWS versi 10. Hasil analisis menunjukkan bahwa Female Director berpengaruh positif signifikan terhadap pengungkapan ESG. Ukuran dewan direksi tidak berpengaruh positif signifikan terhadap pengungkapan ESG. Digital Transformation memiliki pengaruh positif dan signifikan terhadap pengungkapan ESG. Penelitian ini dapat berkontribusi untuk menambah literatur terkait pertimbangan tambahan seperti Female Director, Ukuran Dewan Direksi dan Digital Transformation bagi investor dalam mengevaluasi potensi Perusahaan. Kata Kunci: Female Director, Ukuran Dewan Direksi, Digital Transformation, ESG

Item Type: Thesis (Masters)
Primary Supervisor: 1. Dr. Rida Rahim, SE, ME 2. Dr. Fajri Adrianto, SE, M.Bus (Adv)
Uncontrolled Keywords: Keywords: Female Director, Size of the Board of Directors, Digital Transformation, ESG
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Pascasarjana (S2)
Depositing User: Unand Magister Manajemen
Date Deposited: 22 Aug 2024 01:54
Last Modified: 22 Aug 2024 01:54
URI: http://scholar.unand.ac.id/id/eprint/477601

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