BOARD OF DIRECTORS’ ATTRIBUTES AND ESG DISCLOSURE: THE MODERATING ROLE OF AUDIT QUALITY IN LQ45 COMPANIES
DOI:
https://doi.org/10.37301/jkaa.v21i2.236Keywords:
Board attributes,, ESG disclosure, audit quality, LQ45Abstract
This study aims to analyze the influence of board attributes on ESG disclosure, with audit quality as a moderating variable. This study uses quantitative analysis utilizing secondary data from LQ45 companies for the 2020-2024 period. The sample selection used saturated sampling, with the entire population being sampled. The data analysis method used was the Random Effects Model (REM) with the assistance of E-views12 software. The results of the study indicate that: (1) board size does not affect ESG dissemination, (2) meeting frequency has a positive effect on ESG dissemination, (3) gender diversity does not affect ESG dissemination, (4) board age does not affect ESG dissemination, (5) board tenure does not affect ESG disclosure, (6) audit quality does not moderate the effect of board size on ESG disclosure, (7) audit quality does moderate the effect of frequency on ESG meetings, (8) audit quality does not moderate the effect of gender diversity on ESG dissemination, (9) audit quality does not moderate the effect of board age on ESG dissemination, and (10) audit quality does not moderate the effect of board tenure on ESG disclosure.
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