How do board characteristics influence the ESG disclosure in Indonesia?
Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed from to 2018-2022. This study analyzes independent board members, board size, gender diversity, and audit committee independence as determinants of ESG disclo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2024-03-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/33062 |
| _version_ | 1797253855587598336 |
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| author | Tiyas Kurnia Sari Nadhira Fitriani |
| author_facet | Tiyas Kurnia Sari Nadhira Fitriani |
| author_sort | Tiyas Kurnia Sari |
| collection | DOAJ |
| description |
Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed from to 2018-2022. This study analyzes independent board members, board size, gender diversity, and audit committee independence as determinants of ESG disclosure in Indonesia’s public companies. The data were derived from Thompson Reuters and multiple linear regression was used to test the effects. The results showed that gender diversity was the only factor that was not significant. Independent commissionaires and board size positively affect ESG disclosure. Meanwhile, audit committee independence negatively and significantly affects ESG disclosure. Although ESG disclosure practices are still uncommon in Indonesia, the importance of board characteristics can be determined based on the results.
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| first_indexed | 2024-04-24T21:40:42Z |
| format | Article |
| id | doaj.art-a273add7f79e41d8929c5a5968c4414c |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-04-24T21:40:42Z |
| publishDate | 2024-03-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-a273add7f79e41d8929c5a5968c4414c2024-03-21T07:59:58ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282024-03-0127210.20885/jaai.vol27.iss2.art9How do board characteristics influence the ESG disclosure in Indonesia?Tiyas Kurnia Sari0Nadhira Fitriani 1Department of Accounting, Universitas Islam Indonesia, Yogyakarta, IndonesiaDepartment of Accounting, Universitas Gadjah Mada, Yogyakarta, Indonesia Our study investigates the influence of board characteristics on ESG disclosure for companies listed on the Indonesia Stock Exchange listed from to 2018-2022. This study analyzes independent board members, board size, gender diversity, and audit committee independence as determinants of ESG disclosure in Indonesia’s public companies. The data were derived from Thompson Reuters and multiple linear regression was used to test the effects. The results showed that gender diversity was the only factor that was not significant. Independent commissionaires and board size positively affect ESG disclosure. Meanwhile, audit committee independence negatively and significantly affects ESG disclosure. Although ESG disclosure practices are still uncommon in Indonesia, the importance of board characteristics can be determined based on the results. https://journal.uii.ac.id/JAAI/article/view/33062ESG disclosureboard characteristicsboard sizeboard independencegender diversity |
| spellingShingle | Tiyas Kurnia Sari Nadhira Fitriani How do board characteristics influence the ESG disclosure in Indonesia? Jurnal Akuntansi dan Auditing Indonesia ESG disclosure board characteristics board size board independence gender diversity |
| title | How do board characteristics influence the ESG disclosure in Indonesia? |
| title_full | How do board characteristics influence the ESG disclosure in Indonesia? |
| title_fullStr | How do board characteristics influence the ESG disclosure in Indonesia? |
| title_full_unstemmed | How do board characteristics influence the ESG disclosure in Indonesia? |
| title_short | How do board characteristics influence the ESG disclosure in Indonesia? |
| title_sort | how do board characteristics influence the esg disclosure in indonesia |
| topic | ESG disclosure board characteristics board size board independence gender diversity |
| url | https://journal.uii.ac.id/JAAI/article/view/33062 |
| work_keys_str_mv | AT tiyaskurniasari howdoboardcharacteristicsinfluencetheesgdisclosureinindonesia AT nadhirafitriani howdoboardcharacteristicsinfluencetheesgdisclosureinindonesia |