Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator
Based on data from the Indonesia Stock Exchange (IDX), it is known that in 2023 there were 88 companies listed in Morningstar Sustainalytics out of a total of 857 companies listed on the IDX as a whole. This is an interesting phenomenon, where only about ± 10% of listed companies on the IDX are incl...
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| Format: | Article |
| Language: | English |
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Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan
2025-06-01
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| Series: | Jurnal Akuntansi dan Audit Syariah |
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| Online Access: | https://e-journal.uingusdur.ac.id/JAAiS/article/view/10215 |
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| _version_ | 1849404671411617792 |
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| author | Adelina Citradewi |
| author_facet | Adelina Citradewi |
| author_sort | Adelina Citradewi |
| collection | DOAJ |
| description | Based on data from the Indonesia Stock Exchange (IDX), it is known that in 2023 there were 88 companies listed in Morningstar Sustainalytics out of a total of 857 companies listed on the IDX as a whole. This is an interesting phenomenon, where only about ± 10% of listed companies on the IDX are included in the ESG ranking. This study aims to examine how the role of the board of directors in the acquisition of ESG scores and its impact on company performance. To test the overall hypothesis, this study uses Path Analysis using Smart-PLS. This study found that board size has no effect on ESG, but board intensity can have a significant effect on ESG. ESG practices have no significant effect on financial performance. The size and intensity of board meetings have a significant effect on company performance, but ESG cannot mediate the effect of board size and intensity of board meetings on company performance partially. |
| format | Article |
| id | doaj-art-dba2b778b7b04ffeafeae4a7ea392265 |
| institution | Kabale University |
| issn | 2775-6270 2775-8443 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan |
| record_format | Article |
| series | Jurnal Akuntansi dan Audit Syariah |
| spelling | doaj-art-dba2b778b7b04ffeafeae4a7ea3922652025-08-20T03:36:54ZengUniversitas Islam Negeri K.H. Abdurrahman Wahid PekalonganJurnal Akuntansi dan Audit Syariah2775-62702775-84432025-06-01612539https://doi.org/10.28918/jaais.v6i1.10215Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai MediatorAdelina Citradewi0Program Studi Akuntansi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri KudusBased on data from the Indonesia Stock Exchange (IDX), it is known that in 2023 there were 88 companies listed in Morningstar Sustainalytics out of a total of 857 companies listed on the IDX as a whole. This is an interesting phenomenon, where only about ± 10% of listed companies on the IDX are included in the ESG ranking. This study aims to examine how the role of the board of directors in the acquisition of ESG scores and its impact on company performance. To test the overall hypothesis, this study uses Path Analysis using Smart-PLS. This study found that board size has no effect on ESG, but board intensity can have a significant effect on ESG. ESG practices have no significant effect on financial performance. The size and intensity of board meetings have a significant effect on company performance, but ESG cannot mediate the effect of board size and intensity of board meetings on company performance partially.https://e-journal.uingusdur.ac.id/JAAiS/article/view/10215board of directoresgfirm performance |
| spellingShingle | Adelina Citradewi Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator Jurnal Akuntansi dan Audit Syariah board of director esg firm performance |
| title | Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator |
| title_full | Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator |
| title_fullStr | Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator |
| title_full_unstemmed | Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator |
| title_short | Peran Dewan Direksi dan Kinerja Perusahaan: Environmental, Social and Governance sebagai Mediator |
| title_sort | peran dewan direksi dan kinerja perusahaan environmental social and governance sebagai mediator |
| topic | board of director esg firm performance |
| url | https://e-journal.uingusdur.ac.id/JAAiS/article/view/10215 |
| work_keys_str_mv | AT adelinacitradewi perandewandireksidankinerjaperusahaanenvironmentalsocialandgovernancesebagaimediator |