Analisis Komparatif Karakteristik Komite Audit pada Perusahaan dengan Environmental, Social, and Governance Tinggi dan Rendah Berdasarkan Klasifikasi Indeks Sri-Kehati
DOI:
https://doi.org/10.54065/jss.6.3.2026.1588Keywords:
Environmental Social and Governance (ESG), Komite Audit, Keahlian Keuangan, Keberagaman Gender, Corporate Governance, SRI-KEHATIAbstract
Urgensi penelitian ini adalah mengidentifikasi perbedaan karakteristik komite audit pada perusahaan dengan tingkat ESG tinggi dan rendah agar diperoleh pemahaman mengenai peran tata kelola perusahaan dalam mendukung pencapaian kinerja keberlanjutan, khususnya pada sektor consumer non-cyclicals di Indonesia. Penelitian ini bertujuan untuk menganalisis perbedaan karakteristik komite audit pada kelompok perusahaan ESG tinggi dan ESG rendah berdasarkan klasifikasi indeks SRI-KEHATI di sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif komparatif dengan metode purposive sampling. Sampel penelitian terdiri atas 10 perusahaan dengan total 40 observasi yang dikelompokkan berdasarkan status konstituen Indeks SRI-KEHATI sebagai proksi klasifikasi kelompok perusahaan ESG tinggi dan ESG rendah. Teknik analisis data dilakukan menggunakan uji Mann-Whitney dengan bantuan software SPSS 27. Variabel yang diuji meliputi independensi komite audit, keahlian keuangan komite audit, frekuensi rapat komite audit, ukuran komite audit, dan keberagaman gender komite audit. Hasil penelitian menunjukkan bahwa independensi komite audit tidak dapat diuji secara statistik karena seluruh perusahaan memiliki tingkat independensi yang homogen. Selain itu, frekuensi rapat dan ukuran komite audit tidak menunjukkan perbedaan yang signifikan antara perusahaan ESG tinggi dan ESG rendah. Sebaliknya, keahlian keuangan dan keberagaman gender komite audit menunjukkan adanya perbedaan yang signifikan, di mana perusahaan yang termasuk dalam kelompok ESG tinggi cenderung memiliki proporsi anggota komite audit berlatar belakang keuangan serta keterwakilan perempuan yang lebih besar. Penelitian ini memberikan kontribusi empiris mengenai pentingnya kompetensi dan keberagaman dalam struktur pengawasan perusahaan guna meningkatkan ESG.
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