Analisis Hubungan Good Corporate Governance dengan ESG Rating Perusahaan Di Indonesia
DOI:
https://doi.org/10.38043/jiab.v10i1.6795Keywords:
Tata kelola perusahaan, peringkat ESG, karakteristik dewan direksi, akuntansi berkelanjutanAbstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh implementasi good corporate governance, yang diukur melalui keberadaan komisaris independen, ukuran dewan direksi, keberagaman gender dalam dewan direksi, serta frekuensi rapat dewan direksi, terhadap Environmental, Social, and Governance (ESG) rating. Selain itu, penelitian ini juga memasukkan ukuran perusahaan sebagai variabel kontrol. Objek dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan memiliki data lengkap terkait skor ESG berdasarkan database Katadata untuk periode 2021 hingga 2023. Sebanyak 29 perusahaan dijadikan sampel dalam penelitian ini, dengan pemilihan dilakukan melalui teknik purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi data panel melalui program STATA versi 16.0. Hasil penelitian menunjukkan bahwa persentase komisaris independen berpengaruh positif dan signifikan terhadap peringkat ESG. Sementara itu, variabel independen lainnya seperti ukuran dewan, keterwakilan perempuan di dewan, dan jumlah rapat dewan tidak memiliki pengaruh terhadap kinerja ESG. Penelitian ini memberikan kontribusi terhadap pengembangan literatur dengan memberikan gambaran mengenai faktor-faktor yang memengaruhi ESG rating di perusahaan-perusahaan Indonesia.
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