Connection Between the Audit Characteristics and Corporate ESG Performance in Indonesia
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 01
Abstract
This research delves into the essential connection between audit committee characteristics and the ESG performance of corporations in Indonesia. Existing studies emphasize the pivotal role of audit committees in shaping ESG outcomes, focusing on factors like independence, expertise, and committee size. However, there is a limited comprehensive examination of these dynamics within the context of Indonesian businesses. The study seeks to empirically examine the correlation between audit committee characteristics and corporate ESG performance among listed companies on the Indonesia Stock Exchange, explicitly exploring four key attributes. The results highlight a noteworthy influence of Audit Expertise and Internal Auditor characteristics on corporate ESG performance. These findings provide valuable insights for companies, auditors, and policymakers, offering empirical evidence to enhance comprehension and practices related to corporate governance and ESG performance. Furthermore, the study's implications extend beyond the Indonesian context, contributing to a broader understanding of the global discourse on sustainable business practices.
Authors and Affiliations
Dwi Narullia, Dhika Maha Putri, Yongky Teguh Setiaji, Nurman Fadhilah
Keywords
Related Articles
- EP ID EP729676
- DOI 10.47191/jefms/v7-i1-01
- Views 51
- Downloads 0
Methods and Mechanisms of Financing Investment Activities in Industrial Enterprises
: It is widely known that a myriad of research work has been done on the sources, methods and forms of financing investment activities in industrial enterprises, but opinions and views on the mechanism of financing inve...
The Situational Leadership and Employee Competence: Assessing the Impact on Employee Performance through Work Motivation
This study investigates the mediating role of work motivation in the relationship between situational leadership, employee competence, and employee performance at PDAM Tirta Amertha Buana in Tabanan, Bali. Human resource...
Entrepreneurial Marketing Capabilities: A Comparative Study of Male and Female Small and Medium Business Owners
Business challenges in the digital marketing era are getting tougher because competitors don't only come from within the country, but also come from various countries around the world. For this reason, an entrepreneur ne...
The Comparison of ATM/Debit Card, Credit Card, and E-Money Transactions in Indonesia Before and After the Covid-19 Pandemic Period January 2018 - August 2023
The use of various electronic payment media found an unexpected momentum when the world experienced the COVID-19 pandemic. The public's usage of electronic payment media has increased, contributing to social limitations...
The Effect of Service Quality on Internal Stakeholder’s Satisfaction: Evidence from Private Higher Education Institutions in UAE
Higher education is considered as the shield of the nations and the benchmark of progress, it is essential for it to be sustainable and to have continuous development. Private Higher Education plays a key role in the UAE...