PENGARUH DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP  PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE  (ESG): STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI  BURSA EFEK INDONESIA TAHUN 2022-2024

Refalina Aprilia; Tri Darma Rosmala Sari

doi:10.33365/technobiz.v9i1.1605

Refalina Aprilia Universitas teknokrat indonesia
Tri Darma Rosmala Sari Universitas Teknokrat Indonesia

DOI: https://doi.org/10.33365/technobiz.v9i1.1605

Keywords: Dewan Direksi, Komite Audit, Pengungkapan Lingkungan Sosial dan Tata Kelola

Abstract

Pengungkapan Environmental, Social, and Governance (ESG) semakin menjadi perhatian global sebagai bentuk
transparansi dan akuntabilitas perusahaan terhadap isu keberlanjutan, terutama pada sektor energi yang memiliki
kontribusi signifikan terhadap emisi karbon serta dampak sosial dan tata kelola. Penelitian ini bertujuan untuk
menganalisis pengaruh dewan direksi dan komite audit terhadap pengungkapan ESG pada perusahaan energi yang
terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan analisis
data menggunakan regresi panel data, melibatkan 58 perusahaan energi yang dipilih melalui purposive sampling. Hasil
penelitian ini menunjukkan bahwa ukuran dewan direksi, ukuran komite audit, dan frekuensi rapat komite audit memiliki
pengaruh positif dan signifikan terhadap pengungkapan ESG, sedangkan dewan direksi yang independen dan gender
dewan direksi tidak memiliki pengaruh terhadap pengungkapan ESG. Hasil penelitian ini diharapkan dapat berkontribusi
pada pengembangan literatur tata kelola perusahaan serta menjadi pertimbangan bagi perusahaan energi di Indonesia
dalam memperkuat transparansi dan akuntabilitas keberlanjutan.

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