BOARD CHARACTERISTICS DAN ESG PERFORMANCE PERUSAHAAN AMERIKA SERIKAT PANDEMI COVID-19: Board Characteristics and ESG Performance of US Corporations during Covid-19 Pandemic

Immanuel Richard Herlambang

doi:10.20473/baki.v9i2.53200

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Immanuel Richard Herlambang
immanuel.richard.herlambang-2023@feb.unair.ac.id
Universitas Airlangga https://orcid.org/0009-0006-8365-879X

Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia

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September 30, 2024

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Penelitian ini menguji hubungan antara board characteristics, yang terdiri dari board ownership, board age, dan women on board, terhadap ESG Performance perusahaan Amerika Serikat yang terdaftar di Bursa Efek New York selama pandemi Covid-19 dari tahun 2020 hingga 2022. Grand theory yang digunakan sebagai landasan dalam melakukan penelitian ini adalah stakeholder theory, yang melihat kemampuan manajemen dalam bertanggung jawab bagi pemangku kepentingan lewat ESG performance. Penelitian ini menggunakan pendekatan kuantitatif yang menggunakan regresi berganda ordinary least squares untuk menguji pengaruh antara variabel dependen dan independen dengan variabel kontrol, yakni firm size, current ratio, dan debt-to-asset ratio. Hasil penelitian menunjukkan bahwa board ownership memiliki pengaruh negatif signifikan terhadap ESG performance, board age tidak memiliki pengaruh terhadap ESG performance, dan women on board memiliki pengaruh negatif signifikan terhadap ESG performance. Board characteristics pada perusahaan memiliki dampak terhadap program kerja dan kinerja ESG, sehingga perusahaan harus memberikan perhatian dan fokus yang lebih agar board mampu menjalankan tanggung jawabnya untuk peduli kepada faktor-faktor ESG selain faktor-faktor keuangan.

Herlambang, I. R. (2024). BOARD CHARACTERISTICS DAN ESG PERFORMANCE PERUSAHAAN AMERIKA SERIKAT PANDEMI COVID-19: Board Characteristics and ESG Performance of US Corporations during Covid-19 Pandemic. BAKI (Berkala Akuntansi Dan Keuangan Indonesia), 9(2), 241–254. https://doi.org/10.20473/baki.v9i2.53200

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