Pengaruh Transformasi Digital dan Proporsi Komisaris Independen terhadap Kualitas Pelaporan ESG pada Perusahaan ESG Quality 45 IDX KEHATI

Nursela Nursela; Ira Grania Mustika; Vitriyan Espa

doi:10.33395/owner.v10i4.3615

Authors

Nursela
✉ Corresponding author: b1031231179@student.untan.ac.id Universitas Tanjungpura
Ira Grania Mustika
Vitriyan Espa

DOI:

https://doi.org/10.33395/owner.v10i4.3615

Keywords:

Digital Transformation, ESG Reporting Quality, Independent Commissioners

Abstract

Environmental, Social, and Governance (ESG) reporting in Indonesia continues to grow significantly in quantity, but this increase has not been fully accompanied by adequate sustainability information quality. Many companies have disclosed ESG information, yet the disclosures remain general and do not fully reflect transparency and substantive sustainability information. This study aims to analyze the effect of digital transformation and the proportion of independent commissioners on ESG reporting quality in companies included in the ESG Quality 45 IDX KEHATI during 2021–2024. The population consisted of all companies listed in the ESG Quality 45 IDX KEHATI index during the observation period. The sampling technique used purposive sampling, resulting in 88 observations. The study employed secondary data obtained from annual reports and sustainability reports. A quantitative approach with panel data regression analysis was applied. The results indicate that digital transformation and the proportion of independent commissioners have a significant positive effect on ESG reporting quality. These findings suggest that digital technology improves the effectiveness of sustainability data management and corporate information transparency, while independent commissioners strengthen the oversight function in ESG reporting practices. The study concludes that digital transformation and the proportion of independent commissioners are important factors in improving corporate ESG reporting quality and provides practical implications for companies and regulators in strengthening ESG implementation and reporting standards in Indonesia.

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