PENGARUH PENGUNGKAPAN LINGKUNGAN, SOSIAL, DAN TATA KELOLA TERHADAP RISIKO KEUANGAN DENGAN KERAGAMAN GENDER DEWAN DIREKSI SEBAGAI VARIABEL PEMODERAS

WINDARA, PRIMA FALAQIA (2023) PENGARUH PENGUNGKAPAN LINGKUNGAN, SOSIAL, DAN TATA KELOLA TERHADAP RISIKO KEUANGAN DENGAN KERAGAMAN GENDER DEWAN DIREKSI SEBAGAI VARIABEL PEMODERAS. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

An analysis of ESG is considered to be able to provide useful and valuable information to investors to be able to take advantage of opportunities in the investment world and to better understand the associated risks. However, the current availability and quality of enterprise-level ESG disclosures is not sufficient to make informed investment decisions. One of the key factors in increasing the level of ESG disclosure is the board gender diversity. This study aims to obtain empirical evidence of the effect of the overall ESG disclosure score and each individual ESG disclosure score on financial risk and the role of board gender diversity in moderating this effect. The analysis conducted on 58 nonfinancial companies listed on the Indonesia Stock Exchange during the 2019-2022 period which were selected through the purposive sampling method, so that 232 observations were obtained. This study tested the ESG disclosure score as a whole and each individual ESG disclosure score using a panel data regression model with and without moderation board gender diversity. The study reveals that the overall ESG disclosure score has a positive effect on financial risk, while individual disclosure scores have no effect on financial risk. Meanwhile, board gender diversity failed to moderate the effect of the overall ESG disclosure score and each individual ESG disclosure score on financial risk. Keywords: Environmental, Social, Governance, gender, diversity Analisis mengenai ESG dianggap dapat memberikan informasi yang berguna dan berharga kepada investor untuk dapat memanfaatkan peluang di dunia investasi serta untuk lebih memahami risiko terkait. Namun ketersediaan dan kualitas pengungkapan ESG tingkat perusahaan saat ini belum cukup untuk membuat keputusan investasi yang terinformasi. Salah satu faktor kunci dalam meningkatkan tingkat pengungkapan ESG adalah keragaman gender dewan direksi. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh ESG disclosure score secara keseluruhan dan masing-masing ESG individual disclosure score terhadap risiko keuangan serta peran keragaman gender dewan direksi dalam memoderasi pengaruh tersebut. Analisis dalam penelitian ini dilakukan terhadap 58 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama kurun waktu 2019-2022 yang dipilih melalui metode purposive sampling, sehingga diperoleh 232 observasi. Penelitian ini menguji ESG disclosure score secara keseluruhan dan masing-masing ESG individual disclosure score menggunakan model regresi data panel dengan dan tanpa moderasi keragaman gender dewan direksi. Hasil penelitian ini menunjukkan bahwa ESG disclosure score secara keseluruhan berpengaruh positif terhadap risiko keuangan, sedangkan individual disclosure score tidak berpengaruh terhadap risiko keuangan. Sementara itu, keragaman gender dewan direksi tidak berhasil memoderasi pengaruh ESG disclosure score secara keseluruhan dan masing-masing ESG individual disclosure score terhadap risiko keuangan. Kata kunci: Environmental, Social, Governance, gender, diversity

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