Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji pengaruh women on board, foreign on board dan board education terhadap pengungkapan esg pada perusahaan non-keuangan yang terdaftar di bursa efek indonesia. penelitian ini menggunakan metode purposive sampling, berupa perusahaan di bursa efek indonesia dengan klasifikasi perusahaan non-keuangan dari tahun 2020 hingga 2024, sehingga mencakup 135 perusahaan. data sekunder yang digunakan dalam penelitian ini bersumber dari laporan tahunan dan laporan keberlanjutan. pengujian hipotesis dilakukan melalui analisis regresi data panel tidak seimbang. hasil penelitian menunjukkan bahwa women on board berpengaruh positif terhadap pengungkapan esg, dan foreign on board berpengaruh positif terhadap pengungkapan esg,

This study aims to examine the influence of women on boards, foreigners on boards, and board education on ESG Disclosure in non-financial companies listed on the Indonesia Stock Exchange. This study used a purposive sampling method, selecting companies on the Indonesia Stock Exchange classified as non-financial companies from 2020 to 2024, thus covering 135 companies. Secondary data used in this study came from annual reports and sustainability reports. Hypothesis testing was conducted through unbalanced panel data regression analysis. The results showed that women on boards had a positive effect on ESG Disclosure, and foreigners on boards had a positive effect on ESG Disclosure, while board education had no effect on ESG Disclosure