Skripsi

PENGARUH KEPEMILIKAN ASING DAN KOMITE KEBERLANJUTAN TERHADAP PENGUNGKAPAN KEBERLANJUTAN DI NEGARA KAWASAN ASEAN

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This study is motivated by the growing attention to sustainability practices in the ASEAN region, which requires companies not only to focus on financial performance but also to emphasize transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors believed to influence the level of corporate sustainability disclosure. This study aims to analyze the effect of foreign ownership and sustainability committee on sustainability disclosure among listed non-financial companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and Vietnam) during the 2015–2023 period, with a total of 1,083 observations. Sustainability disclosure is measured using the Refinitiv ESG Score, and the data are analyzed using panel data regression with the assistance of EViews version 12 software. The results show that foreign ownership has no significant effect on sustainability disclosure, indicating that the presence of foreign investors has not fully encouraged sustainability reporting practices among ASEAN companies. Meanwhile, the existence of a sustainability committee has a positive and significant effect on sustainability disclosure, confirming that internal governance mechanisms play an important role in enhancing corporate transparency and accountability. These findings reinforce the relevance of Stakeholder Theory and Agency Theory in explaining how governance structures and stakeholder pressures can influence the level of corporate sustainability reporting. This research is expected to contribute to the academic literature and provide insights for regulators and corporate management in strengthening sustainability governance practices in developing ASEAN countries.

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Availability

Detail Information

Series Title

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Call Number

T1886552025

Publisher

Palembang : Prodi Magister Ilmu Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

x, 155 hlm.; ilus.; tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.950 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Prodi Magister Ilmu Akuntansi
Akuntansi Pelaporan

Specific Detail Info

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Statement of Responsibility

MI

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