PENGARUH PENGALAMAN LINGKUNGAN CEO DAN PROPORSI DIREKSI INDEPENDEN TERHADAP KINERJA ESG PERUSAHAAN DI INDONESIA

Pratiningsih, Indah Puspita (2026) PENGARUH PENGALAMAN LINGKUNGAN CEO DAN PROPORSI DIREKSI INDEPENDEN TERHADAP KINERJA ESG PERUSAHAAN DI INDONESIA. Undergraduate thesis, Universitas Muhammadiyah Malang.

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Abstract

This study aims to empirically examine the influence of CEO environmental experience and the proportion of independent directors on Environmental, Social, and Governance (ESG) performance in public companies in Indonesia. The study sample included 148 companies listed on the Indonesia Stock Exchange in 2023 and was selected using a purposive sampling technique. ESG performance was measured using the ESG Disclosure Score sourced from Bloomberg. This study employed a quantitative approach with multiple linear regression and included control variables such as leverage, profitability, company growth, and company age. The test results indicate that CEO environmental experience and the proportion of independent directors do not significantly influence ESG performance, either partially or simultaneously. This finding indicates that top leadership characteristics and board structure, as operationalized in this study, are not yet the main determinants in explaining variations in ESG performance of public companies in Indonesia.

Item Type: Thesis (Undergraduate)
Student ID: 202210170311132
Keywords: Keywords: CEO environmental experience, independent directors, ESG performance, Upper Enchelons Theory.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 202210170311132 indahpuspitap
Date Deposited: 27 Feb 2026 09:33
Last Modified: 27 Feb 2026 09:33
URI: https://eprints.umm.ac.id/id/eprint/28220

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