CD Skripsi
The Effect Of Firm Size, Firm Age, And Ownership Structure On Environmental, Social, And Governance (ESG) Disclosure (Empirical Study on Mining Companies Listed On Indonesia Stock Exchange)
This study aims to examine the effect of firm size, firm age, and ownership structure on environmental, social, and governance (ESG) disclosure. The population in this study were mining companies listed on Indonesia Stock Exchange. In this study, a total of 55 samples were obtained using the Purposive Sampling method. This study uses secondary data obtained from IDX and the official website of the companies. Using multiple linear regression to test hypotheses, this study found that firm size has a positive effect on ESG disclosure, firm age and public ownership have no effect on ESG disclosure, while foreign ownership and managerial ownership have negative effect on ESG disclosure.
Keywords: ESG Disclosure1; Firm Size2; Firm Age3; Foreign Ownership4; Public Ownership5; Managerial Ownership6.
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