印度尼西亚矿业公司在 COVID-19 大流行之前和期间披露环境、社会和善治 (ESG) 报告时,审计委员会规模、董事会规模和董事会中女性人数的影响

Hanung Desy Hapsari, Dianwicaksih Arieftiara
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引用次数: 0

摘要

就内部审计对 ESG 信息披露的调节作用而言,本研究对审计委员会的规模、董事会成员和委员会中的女性成员进行了测试。使用的控制变量为 Covid 虚拟变量、杠杆率和公司规模。本研究使用了观察期为 2016-2022 年的矿业公司。在这种面板数据分析方法中,使用了面板回归模型。本研究的新颖之处在于使用彭博ESG数据对大流行前后的ESG进行了测试。本研究的结果与之前的研究不一致,之前的研究指出,审计委员会、董事会和委员会中女性的规模没有影响,因为所研究的每家公司都有内部审计部门。在 ESG 披露中,审计委员会和董事会负责监督管理政策、一般管理运作并提供建议。研究表明,内部审计对 ESG 披露的调节作用不受审计委员会规模、董事会和委员会中女性成员的影响。关键词:审计委员会规模、董事会规模、虚拟 Covid、ESG、董事会女性成员
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The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment, Social, and Good Governance (ESG) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies
In terms of ESG disclosure moderated by the role of internal audit, the size of the audit committee, board of commissioners, and women on the committee were tested in this study. The control variables used were Covid dummy, leverage, and company size. This study used mining companies with the observation period 2016-2022. For this panel data analysis method, a panel regression model was used. The novelty of this research is testing before and after the pandemic for ESG and using Bloomberg ESG data. The results of this study are inconsistent with previous research, which states that the size of the audit committee, board of commissioners, and women on the committee have no impact because each company studied has an internal audit division. The audit committee and board of commissioners in ESG disclosure are responsible for overseeing management policies, general management operations, and providing advice. The research shows that ESG disclosure moderated by the internal audit is not influenced by audit committee size, board, and women on the committee. Keywords: audit committee size, board size, dummy Covid, ESG, women on board
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