DAMPAK PENGUNGKAPAN ESG, KOMITE AUDIT DAN PENGALAMAN KERJA TERHADAP KINERJA KEUANGAN PERUSAHAAN
Abstract
Pengungkapan Environmental, Social, and Governance (ESG) serta keberadaan komite audit yang efektif semakin dipandang sebagai mekanisme penting dalam meningkatkan kinerja keuangan dan akuntabilitas perusahaan, khususnya di negara berkembang. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan ESG dan komite audit terhadap kinerja keuangan perusahaan serta menilai apakah pengalaman kerja komite audit memoderasi hubungan tersebut. Dengan menggunakan pendekatan kuantitatif, penelitian ini menganalisis data panel dari 84 perusahaan di negara-negara berkembang di Asia Tenggara selama periode 2015–2023. Analisis regresi berganda digunakan dengan bantuan STATA untuk menguji hipotesis yang diajukan. Hasil penelitian menunjukkan bahwa pengungkapan ESG dan komite audit berpengaruh positif namun tidak signifikan terhadap kinerja keuangan, sedangkan pengalaman kerja komite audit berpengaruh positif dan signifikan. Namun demikian, pengalaman kerja komite audit tidak memoderasi hubungan antara pengungkapan ESG, komite audit, dan kinerja keuangan. Penelitian ini menyimpulkan bahwa peningkatan pengalaman kerja anggota komite audit merupakan hal yang penting untuk memperbaiki kinerja keuangan perusahaan serta berkontribusi pada literatur tata kelola perusahaan melalui penyediaan bukti empiris dari negara-negara berkembang di Asia Tenggara.
References
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Ashari, S., & Krismiaji. (2020). Audit Committee Characteristics and Financial Performance: Indonesian Evidence. EQUITY, 22(2), 139–152. https://doi.org/10.34209/equ.v22i2.1326
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Durlista, M. A., & Wahyudi, I. (2023). Pengaruh Pengungkapan Environmental, Social Dan Governance (Esg) Terhadap Kinerja Perusahaan Pada Perusahaan Sub Sektor Pertambangan Batu Bara Periode 2017-2022. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 210–232. https://doi.org/10.31955/mea.v7i3.3327
Edokpa, S. I., & Akpadaka, O. S. (2025). Dynamic Determinants of Share Price in Emerging Markets: Evidence from System GMM Estimation in Nigeria. Quantitative Economics and Management Studies, 6(1), 108–119. https://doi.org/10.35877/454ri.qems3959
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Fuadah, L. L., Mukhtaruddin, M., Andriana, I., & Arisman, A. (2022). The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable. Economies, 10(12). https://doi.org/10.3390/economies10120314
Gisela, Husnatarina, F., Oktavia, R., Rapel, Yuni, S., & Christian, I. (2024). Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur. Moneter : Jurnal Ekonomi Dan Keuangan, 2(4), 203–215. https://doi.org/10.61132/moneter.v2i4.935
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). MULTIVARIATE DATA ANALYSIS EIGHTH EDITION. www.cengage.com/highered
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Khoury, R. E. L., Naimy, V., & Iskandar, S. (2021). ESG versus corporate financial performance: Evidence from east asian firms in the industrials sector. Estudios de Economia Aplicada, 39(3). https://doi.org/10.25115/eea.v39i3.4457
Le, T. P. V., & Phan, T. B. N. (2017). Capital structure and firm performance: Empirical evidence from a small transition country. Research in International Business and Finance, 42, 710–726. https://doi.org/https://doi.org/10.1016/j.ribaf.2017.07.012
Manullang, A. K., Nur, E., & Yuyetta, A. (2024). PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia Tahun 2020-2022). Diponegoro Journal of Accounting, 13(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Mutiha, A. H. (2022). The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia. MDPI, 26. https://doi.org/10.3390/proceedings2022083026
Nguyen, C. (2023). Macroeconomic factors and firm performance – the case in the stock. Science & Technology Development Journal - Economics - Law and Management. https://doi.org/10.32508/stdjelm.v7i1.1123
Nurahman, D., Majid, M. A., & Hersugondo, H. (2024). ESG Disclosure’s Positive Impact on Financial Performance in Indonesia’s Growth. Journal of Enterprise and Development (JED), 04(06), 25–34.
Pasaribu, M., & Soeratin, H. Z. (2024). Pengaruh Pengawasan Komite Audit terhadap Kualitas Pengungkapan ESG Perusahaan. Journal of Business Economics and Management | E-ISSN : 3063-8968, 1(2), 65–71. https://doi.org/10.62379/jbem.v1i2.63
Pathiraja, A., Dissanayake, H., Mendis, O., & Iddagoda, A. (2023). Audit Committee Attributes and Firm Performance. Economic Insights – Trends and Challenges, 2022(4), 59–75. https://doi.org/10.51865/EITC.2022.04.04
Peng, L. S., & Isa, M. (2020). Environmental, social and governance (Esg) practices and performance in shariah firms: Agency or stakeholder theory? Asian Academy of Management Journal of Accounting and Finance, 16(1), 1–34. https://doi.org/10.21315/aamjaf2020.16.1.1
Prayogo, I., Setiawati, R., & Bah, C. J. (2024). How Ownership Structure and ESG Disclosure Influence Firm Value and Performance: Unveiling the Audit Committee’s Moderating Effects. Advances in Management Innovation, 1(1), 59–70. https://doi.org/10.69725/ami.v1i1.98
Rahmiatun, Wibawa, G. N. A., Yahya, I., Rahman, G. A., & Baharuddin. (2022). Penerapan Regresi Robust Dengan Menggunakan Estimasi Method Of Moment Untuk Menangani Pencilan Pada Pemodelan Regresi Berganda. http://jmks.uho.ac.id/index.php/journal
Risal, Mustaruddin, & Afifah, N. (2024). ESG disclosure and company profitability: Does company size play a role? Journal of Enterprise and Development (JED), 6(2).
Risnanditya, M. H., & Laksito, H. (2018). PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016). DIPONEGORO JOURNAL OF ACCOUNTING, 7(1). http://ejournal-s1.undip.ac.id/index.php/accounting
Saputra, A. D., & Suranta, E. (2024). The Impact of ESG on Firm Value With Audit Committee…. hlm. In Jambura Economic Education Journal (Vol. 6, Issue 1). https://ejurnal.ung.ac.id/index.php/jej/index,
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241
Sitanggang, A. (2021). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikn Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018). Jurnal Riset Akuntansi & Keuangan, 7(2), 181–190. https://doi.org/10.54367/jrak.v7i2.1401
Susilowati, Pengwi, Pajaria, Y., Triwibowo, E., & Lyu Sipanghona, V. (2021). Pengaruh Kepemilikan Institusional Dan Komite Audit Terhadap Nilai Perusahaan Pada Perbankan. Jurnal Ekonomi, Bisnis Dan Humaniora (Eksishum), 1(1). https://doi.org/10.63494/eksishum.v1i1.59
Taliento, M., Favino, C., & Netti, A. (2019). Impact of environmental, social, and governance information on economic performance: Evidence of a corporate “sustainability advantage” from Europe. Sustainability (Switzerland), 11(6). https://doi.org/10.3390/su11061738
Trivedi, S. D., Mishra, A., Matta, R., Dutt Trivedi, S., & Shalini, P. (2024). ROLE OF AUDIT COMMITTEE IN ESG REPORTING QUALITY: EVIDENCE FROM INDIA. Accountancy Business and the Public Interest, 40(05). www.abpi.uk
Ullah, S., Akhtar, P., & Zaefarian, G. (2018). Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data. Industrial Marketing Management, 71, 69–78. https://doi.org/https://doi.org/10.1016/j.indmarman.2017.11.010
Uluelang, M. L., & Natalia, D. (2025). YUME : Journal of Management The Impact of ESG Disclosure Quality on Financial Performance and Firm Value: Moderating Role of Audit Committee Expertise in Emerging Markets. In YUME : Journal of Management (Vol. 8, Issue 1).
Veeravel, V., Murugesan, V. P., & Narayanamurthy, V. (2024). Does ESG disclosure really influence the firm performance? Evidence from India. Quarterly Review of Economics and Finance, 95(August), 193–202. https://doi.org/10.1016/j.qref.2024.03.008
Wibawaningsih, E. J., & Surbakti, L. P. (2020). Audit Committee, Financial Condition, and Firm Performance: Empirical Evidence From Indonesia. Journal of Accounting and Finance Management. https://doi.org/10.38035/jafm.v1i5
Zalukhu, R. S., Hutauruk, R. P. S., Hutabarat, M. I., & Andini, N. S. (2022). Pengaruh Penerapan Green Accounting Dan Struktur Modal Terhadap Kinerja Perusahaan. Akuntansi 45, 3(2), 208–217. https://doi.org/10.30640/akuntansi45.v3i2.873
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Al-Matari, Y. A. (2022). DOES THE EXPERTISE OF THE AUDIT COMMITTEE CHAIRPERSON MODERATE THE ASSOCIATION BETWEEN AUDIT COMMITTEE ATTRIBUTES AND FIRM PERFORMANCE? Journal of Governance and Regulation, 11(4 Special Issue), 365–373. https://doi.org/10.22495/jgrv11i4siart17
Alqatamin, R. M. (2018). Audit Committee Effectiveness and Company Performance: Evidence from Jordan. Accounting and Finance Research, 7(2), 48. https://doi.org/10.5430/afr.v7n2p48
Altin, M. (2024). Audit committee characteristics and firm performance: a cross-country meta-analysis. Management Decision, 62(5), 1687–1719. https://doi.org/10.1108/MD-04-2023-0511
Anggraini, M., Darsono, & Octavio, D. Q. (2025). HOW INVESTMENT ACTIVITY AND CORPORATE GOVERNANCE AFFECT THE DISCLOSURE OF ESG. Jurnal Akuntansi Dan Keuangan Indonesia, 22(1). https://doi.org/10.7454/jaki.v22i1.2049
Anggraini, M., Estrini, D. H., & Rahayu, P. P. (2025). The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency. Asia Pacific Fraud Journal, 10(1), 1–14. https://doi.org/10.21532/apfjournal.v10i1.360
Arellano, M. (1991). The Review of Economic Studies, Ltd. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (Vol. 58, Issue 2).
Ashari, S., & Krismiaji. (2020). Audit Committee Characteristics and Financial Performance: Indonesian Evidence. EQUITY, 22(2), 139–152. https://doi.org/10.34209/equ.v22i2.1326
Baltagi, B. H. (2005). Econometric Analysis of Panel Data (3rd ed.). John Wiley & Sons Ltd.
Blundell, R., & Bond, S. (1998). Initial conditions and moment restrictions in dynamic panel data models. In Journal of Econometrics (Vol. 87).
Bursa Efek Indonesia. (2025). Perkuat Transparansi Data ESG, BEI Luncurkan ESG Reporting Untuk Perusahaan Tercatat. https://www.idx.co.id/id/berita/siaran-pers/2306
Donaldson, T., & Preston, L. E. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. In Source: The Academy of Management Review (Vol. 20, Issue 1). https://www.jstor.org/stable/258887
Durlista, M. A., & Wahyudi, I. (2023). Pengaruh Pengungkapan Environmental, Social Dan Governance (Esg) Terhadap Kinerja Perusahaan Pada Perusahaan Sub Sektor Pertambangan Batu Bara Periode 2017-2022. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(3), 210–232. https://doi.org/10.31955/mea.v7i3.3327
Edokpa, S. I., & Akpadaka, O. S. (2025). Dynamic Determinants of Share Price in Emerging Markets: Evidence from System GMM Estimation in Nigeria. Quantitative Economics and Management Studies, 6(1), 108–119. https://doi.org/10.35877/454ri.qems3959
Eriandani, R., & Dewi, S. R. (2022). Karakteristik Komite Audit Dan Kualitas Audit. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 1–14. https://doi.org/10.29303/akurasi.v5i1.125
Fadilah, A., & Rosdiana, Y. (2024). Pengaruh Environmental, Social dan Governance (ESG) Disclosure terhadap Kinerja Perusahaan. Bandung Conference Series: Accountancy, 4(1), 300–306. https://doi.org/10.29313/bcsa.v4i1.11584
Fathihani, Santoso, N., Sulistiyowati, R., & Veronica, M. (2025). ESG Disclosure and Financial Performance: The Moderating Role of Firm Size in Indonesian Banking Sector. Shirkah: Journal of Economics and Business, 10(3), 331–348. https://doi.org/10.22515/shirkah.v10i3.960
Fayad, A. A. S., Khatib, S. F. A., Alomair, A., & Al Naim, A. S. (2024). Audit Chair Characteristics and ESG Disclosure: Evidence from the Saudi Stock Market. Sustainability (Switzerland), 16(24). https://doi.org/10.3390/su162411011
Freeman, R. E. (1984). Strategic Management : A Stakeholder Approach. Cambridge University Press.
Fuadah, L. L., Mukhtaruddin, M., Andriana, I., & Arisman, A. (2022). The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable. Economies, 10(12). https://doi.org/10.3390/economies10120314
Gisela, Husnatarina, F., Oktavia, R., Rapel, Yuni, S., & Christian, I. (2024). Pengaruh Komite Audit Perempuan, Pengalaman Kerja dan Pendidikan Akuntansi & Keuangan Terhadap Nilai Perusahaan Manufaktur. Moneter : Jurnal Ekonomi Dan Keuangan, 2(4), 203–215. https://doi.org/10.61132/moneter.v2i4.935
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). MULTIVARIATE DATA ANALYSIS EIGHTH EDITION. www.cengage.com/highered
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 283–303. https://doi.org/10.1017/CBO9780511817410.023
Khoury, R. E. L., Naimy, V., & Iskandar, S. (2021). ESG versus corporate financial performance: Evidence from east asian firms in the industrials sector. Estudios de Economia Aplicada, 39(3). https://doi.org/10.25115/eea.v39i3.4457
Le, T. P. V., & Phan, T. B. N. (2017). Capital structure and firm performance: Empirical evidence from a small transition country. Research in International Business and Finance, 42, 710–726. https://doi.org/https://doi.org/10.1016/j.ribaf.2017.07.012
Manullang, A. K., Nur, E., & Yuyetta, A. (2024). PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN DENGAN KOMITE AUDIT SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia Tahun 2020-2022). Diponegoro Journal of Accounting, 13(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Mutiha, A. H. (2022). The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia. MDPI, 26. https://doi.org/10.3390/proceedings2022083026
Nguyen, C. (2023). Macroeconomic factors and firm performance – the case in the stock. Science & Technology Development Journal - Economics - Law and Management. https://doi.org/10.32508/stdjelm.v7i1.1123
Nurahman, D., Majid, M. A., & Hersugondo, H. (2024). ESG Disclosure’s Positive Impact on Financial Performance in Indonesia’s Growth. Journal of Enterprise and Development (JED), 04(06), 25–34.
Pasaribu, M., & Soeratin, H. Z. (2024). Pengaruh Pengawasan Komite Audit terhadap Kualitas Pengungkapan ESG Perusahaan. Journal of Business Economics and Management | E-ISSN : 3063-8968, 1(2), 65–71. https://doi.org/10.62379/jbem.v1i2.63
Pathiraja, A., Dissanayake, H., Mendis, O., & Iddagoda, A. (2023). Audit Committee Attributes and Firm Performance. Economic Insights – Trends and Challenges, 2022(4), 59–75. https://doi.org/10.51865/EITC.2022.04.04
Peng, L. S., & Isa, M. (2020). Environmental, social and governance (Esg) practices and performance in shariah firms: Agency or stakeholder theory? Asian Academy of Management Journal of Accounting and Finance, 16(1), 1–34. https://doi.org/10.21315/aamjaf2020.16.1.1
Prayogo, I., Setiawati, R., & Bah, C. J. (2024). How Ownership Structure and ESG Disclosure Influence Firm Value and Performance: Unveiling the Audit Committee’s Moderating Effects. Advances in Management Innovation, 1(1), 59–70. https://doi.org/10.69725/ami.v1i1.98
Rahmiatun, Wibawa, G. N. A., Yahya, I., Rahman, G. A., & Baharuddin. (2022). Penerapan Regresi Robust Dengan Menggunakan Estimasi Method Of Moment Untuk Menangani Pencilan Pada Pemodelan Regresi Berganda. http://jmks.uho.ac.id/index.php/journal
Risal, Mustaruddin, & Afifah, N. (2024). ESG disclosure and company profitability: Does company size play a role? Journal of Enterprise and Development (JED), 6(2).
Risnanditya, M. H., & Laksito, H. (2018). PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DI INDONESIA (Studi Empiris pada Perusahaan Finansial yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2016). DIPONEGORO JOURNAL OF ACCOUNTING, 7(1). http://ejournal-s1.undip.ac.id/index.php/accounting
Saputra, A. D., & Suranta, E. (2024). The Impact of ESG on Firm Value With Audit Committee…. hlm. In Jambura Economic Education Journal (Vol. 6, Issue 1). https://ejurnal.ung.ac.id/index.php/jej/index,
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241
Sitanggang, A. (2021). Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikn Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia 2016-2018). Jurnal Riset Akuntansi & Keuangan, 7(2), 181–190. https://doi.org/10.54367/jrak.v7i2.1401
Susilowati, Pengwi, Pajaria, Y., Triwibowo, E., & Lyu Sipanghona, V. (2021). Pengaruh Kepemilikan Institusional Dan Komite Audit Terhadap Nilai Perusahaan Pada Perbankan. Jurnal Ekonomi, Bisnis Dan Humaniora (Eksishum), 1(1). https://doi.org/10.63494/eksishum.v1i1.59
Taliento, M., Favino, C., & Netti, A. (2019). Impact of environmental, social, and governance information on economic performance: Evidence of a corporate “sustainability advantage” from Europe. Sustainability (Switzerland), 11(6). https://doi.org/10.3390/su11061738
Trivedi, S. D., Mishra, A., Matta, R., Dutt Trivedi, S., & Shalini, P. (2024). ROLE OF AUDIT COMMITTEE IN ESG REPORTING QUALITY: EVIDENCE FROM INDIA. Accountancy Business and the Public Interest, 40(05). www.abpi.uk
Ullah, S., Akhtar, P., & Zaefarian, G. (2018). Dealing with endogeneity bias: The generalized method of moments (GMM) for panel data. Industrial Marketing Management, 71, 69–78. https://doi.org/https://doi.org/10.1016/j.indmarman.2017.11.010
Uluelang, M. L., & Natalia, D. (2025). YUME : Journal of Management The Impact of ESG Disclosure Quality on Financial Performance and Firm Value: Moderating Role of Audit Committee Expertise in Emerging Markets. In YUME : Journal of Management (Vol. 8, Issue 1).
Veeravel, V., Murugesan, V. P., & Narayanamurthy, V. (2024). Does ESG disclosure really influence the firm performance? Evidence from India. Quarterly Review of Economics and Finance, 95(August), 193–202. https://doi.org/10.1016/j.qref.2024.03.008
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Published
2026-03-15
How to Cite
Gunawan, T., Anggraini, M., & Sulistyawati, A. S. (2026). DAMPAK PENGUNGKAPAN ESG, KOMITE AUDIT DAN PENGALAMAN KERJA TERHADAP KINERJA KEUANGAN PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 1663-1688. https://doi.org/10.31955/mea.v10i1.7218
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Articles
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