<mets:mets OBJID="eprint_57374" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-04-12T19:33:08Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>EPrints Repository UNTIRTA</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_57374_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>PERAN MODERASI DIREKSI DENGAN PENGALAMAN INTERNASIONAL MENINGKATKAN &#13;
PENGARUH PENGUNGKAPAN ENVIRONMENTAL SOCIAL GOVERNANCE (ESG) TERHADAP KUALITAS INFORMASI AKUNTANSI&#13;
(Studi Empiris Pada Industri Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2024)</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Muhammad Arya</mods:namePart><mods:namePart type="family">Pamungkas</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods: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 &#13;
hasil penelitian terdahulu dan skeptisisme investor terhadap praktik greenwashing. &#13;
Menggunakan metode purposive sampling pada perusahaan sektor manufaktur &#13;
yang terdaftar di Bursa Efek Indonesia periode 2021-2024, diperoleh 186 observasi &#13;
data panel yang dianalisis menggunakan Moderated Regression Analysis (MRA). &#13;
Hasil penelitian menunjukkan bahwa secara parsial pengungkapan ESG tidak &#13;
berpengaruh positif signifikan terhadap kualitas informasi akuntansi dan cenderung &#13;
direspons negatif sebagai beban biaya oleh pasar, namun kehadiran direksi dengan &#13;
pengalaman internasional terbukti mampu memoderasi dan memperkuat hubungan &#13;
tersebut secara positif. Temuan ini mengimplikasikan bahwa pengalaman &#13;
internasional direksi berfungsi sebagai mekanisme sertifikasi yang krusial untuk &#13;
meningkatkan kredibilitas laporan keberlanjutan, sehingga memitigasi persepsi &#13;
negatif investor dan meningkatkan relevansi nilai informasi akuntansi perusahaan.</mods:abstract><mods:classification authority="lcc">HB Economic Theory</mods:classification><mods:classification authority="lcc">HC Economic History and Conditions</mods:classification><mods:classification authority="lcc">HG Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2026-01</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Sultan Ageng Tirtayasa;Akuntansi</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_57374"><mets:rightsMD ID="rights_eprint_57374_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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