Pengaruh Kualitas Tata Kelola, Keberagaman Gender, dan Budaya Hijau Terhadap Kualitas Laporan Keuangan dengan Peran Moderasi Respons Terhadap Perubahan Iklim
DOI:
https://doi.org/10.38035/jim.v4i6.1754Keywords:
Kualitas Tata Kelola, Keberagaman Gender, Budaya Hijau, Kualitas Laporan Keuangan, Respons terhadap Perubahan IklimAbstract
Penelitian ini dilakukan untuk menganalisis pengaruh kualitas tata kelola, keberagaman gender, dan budaya hijau terhadap kualitas laporan keuangan dengan peran moderasi dari respons terhadap perubahan iklim. Penelitian ini dilakukan pada sektor perbankan khususnya bank umum konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024 dengan menggunakan analisis regresi data panel dengan Common Effect Model (CEM). Hasil dari penelitian ini menunjukkan bahwa kualitas tata kelola tidak memiliki pengaruh signifikan terhadap kualitas laporan keuangan dan keberagaman gender menunjukkan hubungan sebaliknya yaitu hubungan negatif terhadap kualitas laporan keuangan. Sementara itu, budaya hijau memiliki hubungan positif terhadap kualitas laporan keuangan. Selain itu, respons terhadap perubahan iklim ditemukan tidak memoderasi hubungan antara kualitas tata kelola terhadap kualitas laporan keuangan. Di sisi lain, respons terhadap perubahan iklim terbukti dalam memperkuat hubungan antara keberagaman gender terhadap kualitas laporan keuangan, dan memperkuat hubungan antara budaya hijau terhadap kualitas laporan keuangan. Penelitian ini dapat memberikan implikasi bagi perbankan untuk meningkatkan pengungkapan tata kelola dan meningkatkan tingkat keberagaman gender dalam dewan serta respons bank terhadap isu iklim.
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