Published date: Jul 04 2024

Journal Title: KnE Social Sciences

Issue title: The 3rd Jakarta Economic Sustainability International Conference (3rd JESICA)

Pages: 36–46

DOI: 10.18502/kss.v9i20.16469

Hanung Desy Hapsari2210123002@mahasiswa.upnvj.ac.idUniversitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia

Dianwicaksih ArieftiaraUniversitas Pembangunan Nasional Veteran Jakarta, Jakarta, Indonesia

In terms of ESG disclosure moderated by the role of internal audit, the size of the audit committee, board of commissioners, and women on the committee were tested in this study. The control variables used were Covid dummy, leverage, and company size. This study used mining companies with the observation period 2016-2022. For this panel data analysis method, a panel regression model was used. The novelty of this research is testing before and after the pandemic for ESG and using Bloomberg ESG data. The results of this study are inconsistent with previous research, which states that the size of the audit committee, board of commissioners, and women on the committee have no impact because each company studied has an internal audit division. The audit committee and board of commissioners in ESG disclosure are responsible for overseeing management policies, general management operations, and providing advice. The research shows that ESG disclosure moderated by the internal audit is not influenced by audit committee size, board, and women on the committee.

Keywords: audit committee size, board size, dummy Covid, ESG, women on board

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