FAKTOR-FAKTORYANGMEMPENGARUHI ENVIRONMENTAL, SOCIAL, ANDGOVERNANCE(ESG)
Keywords:
Pengungkapan ESG, board CSR orientation, dewan komisaris independen, CEOtenure, usia CEOAbstract
Tujuan penelitian ini adalah untuk mengidentifikasi unsur-unsur yang berpengaruh
terhadap ESG. Analisis data sekunder dari laporan tahunan perusahaan makanan dan
minuman yang terdaftar di BEI periode 2021–2024 menjadi dasar teknik penelitian. Dalam
penelitian ini, sebanyak 26 perusahaan makanan dan minuman yang terdaftar di BEI dipilih
menggunakan pendekatan sampling purposif. Strategi analisis data yang digunakan dalam
penelitian ini adalah regresi linier berganda menggunakan IBM SPSS Statistics 25. Data
empiris penelitian ini menunjukkan bahwa pengungkapan ESG dipengaruhi oleh sikap dewan
direksi terhadap CSR dan usia CEO. Namun, tidak terdapat korelasi antara pengungkapan
ESGdan dewan komisaris independen atau masa jabatan CEO.
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