Faktor-Faktor Yang Mempengaruhi Pengungkapan ESG Pada Perusahaan Di Indonesia

Hanifah Oktafiyani, Dewita Puspawati, Widowati Dian Permatasari

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Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pengungkapan ESG pada perusahaan di Indonesia. Beberapa faktor yang mempengaruhi pengungkapan ESG diantaranya keberagaman gender, ukuran perusahaan, corporate state-ownership, dan komite CSR. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Pengambilan sampel menggunakan teknik purposive sampling dengan kriteria perusahaan yang konsisten menerbitkan ESG score pada Thomson Reuters Eikon ESG Score selama periode 2020-2022. Jumlah sampel sebanyak 39 perusahaan. Penelitian ini merupakan penelitian kuantitatif menggunakan model regresi linier berganda dengan software IBM SPSS 25. Berdasarkan hasil analisis data menunjukkan bahwa keberagaman gender dan komite CSR tidak memiliki pengaruh terhadap pengungkapan ESG. Sedangkan ukuran perusahaan dan corporate state-ownership memiliki pengaruh yang signifikan terhadap pengungkapan ESG.

Kata kunci: keberagaman gender, ukuran perusahaan, corporate state-ownership, komite CSR, pengungkapan ESG


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DOI: https://doi.org/10.37531/yum.v7i2.6595

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