Environmental, Social, and Governance and Audit Committee Disclosures on Financial Performance with CEO Power as a Moderating Variable
Pengungkapan Enviromental, Social, and Governance dan Komite Audit Terhadap Kinerja Keuangan dengan Kekuatan CEO sebagai Variabel Moderasi
DOI:
https://doi.org/10.21070/ups.4670Keywords:
Audit Commite, Financial Performance, CEO, ESGAbstract
This research aims analyze the influence of ESG disclosure and the Audit Committee on Financial Performance and CEO Strength as moderating variables of Financial Performance. The population used in this research are companies registered on the IDX in 2018-2021. The sampling technique used was purposive sampling so that a sample of 236 companies listed on the IDX in 2018-2021 was obtained, where these companies disclosed ESG on Bloomberg starting in 2018-2021 and published successive annual reports on www idx co id. The analytical method used in this research is Moderate Regression Analysis (MRA). The research results show that environmental disclosure, governance disclosure, and the audit committee have an effect on financial performance, social disclosure has no effect on financial performance. The CEO's power is able to moderate environmental, governance and audit committee disclosures on financial performance, but the CEO's power is not able to moderate social disclosures on financial performance.
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