ETHICAL LEADERSHIP AND SUSTAINABILITY TRANSPARENCY: THE MODERATING ROLE OF AUDIT COMMITTEE DILIGENCE IN ASEAN-5

Shomita Fitrotull Insany; Dyah Wulan Sari

doi:10.31539/1p0y2379

Authors

Shomita Fitrotull Insany Universitas Airlangga
Dyah Wulan Sari Universitas Airlangga

DOI:

https://doi.org/10.31539/1p0y2379

Keywords:

ASEAN-5, Audit Committee, ESG Disclosure, Women on Board

Abstract

Tujuan: Tujuan penelitian ini adalah menguji pengaruh diversitas gender dewan terhadap kualitas pengungkapan ESG dengan ketekunan komite audit sebagai pemoderasi. Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan regresi data panel pada perusahaan ASEAN-5 periode 2016-2024. Hasil: Hasil penelitian menunjukkan bahwa kepemimpinan wanita berpengaruh positif signifikan terhadap transparansi ESG hanya jika didukung oleh frekuensi rapat komite audit yang tinggi. Kebaruan: Kebaruan studi ini terletak pada pembuktian peran sinergis tata kelola dalam mengatasi isu tokenisme gender. Kontribusi: Penelitian ini berkontribusi memberikan solusi atas masalah greenwashing bangsa melalui integrasi kepemimpinan inklusif dan pengawasan ketat.

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