CD Tesis

Pengaruh Keragaman Dewan Direksi,Pengungkapan Environmental, Social, And Governance, Dan Green Innovation Terhadap Kinerja Keuangan Perusahaan: SustainabilityCommittee Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Nonkeuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023)

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SUMMARY
AMANDA AGNES SILVIANI, NIM. 2310246435. The Effect of Board Diversity, Environmental, Social, and Governance Disclosure and Green Innovation on the Company's Financial Performance: Sustainability Committee as a Moderator. Supervised and proctoring by Kamaliah and Meilda Wiguna
Financial performance reflects the effectiveness of a company's business strategy and operational efficiency in achieving profitability and sustainability goals. In an increasingly dynamic and competitive business environment, a comprehensive understanding of the factors affecting financial performance, such as corporate governance, innovation, and sustainability, is an element to consider in analyzing a company's financial performance. This study aims to test and analyze the diversity of the board of directors, disclosure of Environmental, Social, and Governance (ESG), Green Innovation has a positive effect on the company's financial performance with the sustainability committee as a moderator. This study uses a quantitative approach with secondary data from the annual report and sustainability of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sampling technique was carried out by the purposive sampling method, resulting in a sample of 51 companies with 205 observations. The analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA) with STATA 17 software.
The results showed that the diversity of the board of directors (in terms of gender, age, financial expertise, citizenship, and education) did not have a positive effect on financial performance. Companies in Indonesia have not fully implemented the diversity of the board of directors effectively and the main goal of the company is to maximize profits, so the presence or absence of diversity of the board of directors does not affect the improvement of financial performance. Meanwhile, ESG disclosure has a positive effect on financial performance, showing that companies with good ESG transparency are more trusted by investors and business partners. Green innovation has a positive impact on financial performance because it improves operational efficiency and company competitiveness. The presence of the Sustainability Committee has proven to strengthen ESG and green innovation disclosures in increasing the company's profitability. This indicates that the presence of a sustainability committee increases the effectiveness of ESG strategies and ensures that green innovation is well integrated into the company's strategy. Companies need to increase ESG and green innovation disclosures to increase profitability. The establishment of a Sustainability Committee can strengthen the effectiveness of the company's sustainability strategy.
Keywords: Financial Performance, Board Diversity, Environmental, Social, and Governance (ESG) Disclosure, Green Innovation, Sustainability Committee.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2310246435

Penerbit

Pekanbaru. : Universitas Riau – PASCA - AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2310246435

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

RIDHO

Versi lain/terkait

Lampiran Berkas

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