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      "keywords": "Environmental Social Governance (ESG), Kualitas Informasi\r\nAkuntansi, Relevansi Nilai, Direksi Pengalaman Internasional, Sektor\r\nManufaktur.\r\nEnvironmental Social Governance (ESG), Accounting Information\r\nQuality, Value Relevance, Board International Experience, Manufacturing\r\nSector.",
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      "abstract": "Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Environmental, Social, and Governance (ESG) terhadap kualitas informasi akuntansi serta menganalisis peran moderasi direksi dengan pengalaman internasional dalam hubungan tersebut, dilatarbelakangi oleh adanya inkonsistensi \r\nhasil penelitian terdahulu dan skeptisisme investor terhadap praktik greenwashing. \r\nMenggunakan metode purposive sampling pada perusahaan sektor manufaktur \r\nyang terdaftar di Bursa Efek Indonesia periode 2021-2024, diperoleh 186 observasi \r\ndata panel yang dianalisis menggunakan Moderated Regression Analysis (MRA). \r\nHasil penelitian menunjukkan bahwa secara parsial pengungkapan ESG tidak \r\nberpengaruh positif signifikan terhadap kualitas informasi akuntansi dan cenderung \r\ndirespons negatif sebagai beban biaya oleh pasar, namun kehadiran direksi dengan \r\npengalaman internasional terbukti mampu memoderasi dan memperkuat hubungan \r\ntersebut secara positif. Temuan ini mengimplikasikan bahwa pengalaman \r\ninternasional direksi berfungsi sebagai mekanisme sertifikasi yang krusial untuk \r\nmeningkatkan kredibilitas laporan keberlanjutan, sehingga memitigasi persepsi \r\nnegatif investor dan meningkatkan relevansi nilai informasi akuntansi perusahaan.",
      "corp_creators": [
        "Universitas Sultan Ageng Tirtayasa",
        "Fakultas Ekonomi dan Bisnis",
        "Jurusan Akuntansi"
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      "title": "PERAN MODERASI DIREKSI DENGAN PENGALAMAN INTERNASIONAL MENINGKATKAN \r\nPENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP KUALITAS INFORMASI AKUNTANSI\r\n(Studi Empiris Pada Industri Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024)",
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      "type": "thesis",
      "institution": "Universitas Sultan Ageng Tirtayasa",
      "thesis_name": "sarjana",
      "status_changed": "2026-04-09 03:42:48",
      "divisions": [
        "FEB",
        "Akuntansi"
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      "dir": "disk0\/00\/05\/73\/74",
      "note": "This study aims to examine the effect of Environmental, Social, and\r\nGovernance (ESG) disclosure on accounting information quality and to analyze the\r\nmoderating role of directors with international experience in this relationship,\r\nmotivated by the inconsistency of previous research results and investor skepticism\r\nregarding greenwashing practices. Using a purposive sampling method on\r\nmanufacturing companies listed on the Indonesia Stock Exchange for the 2021-\r\n2024 period, 186 panel data observations were obtained and analyzed using\r\nModerated Regression Analysis (MRA). The results indicate that partially, ESG\r\ndisclosure does not have a significant positive effect on accounting information\r\nquality and tends to be negatively responded to by the market as a cost burden;\r\nhowever, the presence of directors with international experience is proven to be able\r\nto moderate and positively strengthen this relationship. These findings imply that\r\ndirectors' international experience functions as a crucial certification mechanism\r\nto enhance the credibility of sustainability reports, thereby mitigating investors'\r\nnegative perceptions and increasing the value relevance of the company's\r\naccounting information.",
      "datestamp": "2026-04-09 03:42:48",
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