{"title":"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","authors":"Hanung Desy Hapsari, Dianwicaksih Arieftiara","doi":"10.18502/kss.v9i20.16469","DOIUrl":null,"url":null,"abstract":"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. \nKeywords: audit committee size, board size, dummy Covid, ESG, women on board","PeriodicalId":17820,"journal":{"name":"KnE Social Sciences","volume":" 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"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\",\"authors\":\"Hanung Desy Hapsari, Dianwicaksih Arieftiara\",\"doi\":\"10.18502/kss.v9i20.16469\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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. \\nKeywords: audit committee size, board size, dummy Covid, ESG, women on board\",\"PeriodicalId\":17820,\"journal\":{\"name\":\"KnE Social Sciences\",\"volume\":\" 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"KnE Social Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18502/kss.v9i20.16469\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"KnE Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18502/kss.v9i20.16469","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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