Image of Pengaruh Karakteristik Dewan Direksi Dan Kinerja Keuangan Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2022)
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Pengaruh Karakteristik Dewan Direksi Dan Kinerja Keuangan Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2022)

ABSTRACT
This study aims to analyze: (1) The effect of female board leadership on sustainability disclosure (2) The effect of board independence on sustainability disclosure (3) The effect of board financial expertise on sustainability disclosure (4) The effect of financial performance on sustainability disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. In this study, the sample obtained was 91 companies obtained using purposive sampling. This study uses secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange in 2019-2022. The results showed that female leadership of the board of directors affects sustainability disclosure, independence of the board of directors affects sustainability disclosure, financial expertise of the board of directors affects sustainability disclosure, and financial performance affects sustainability disclosure.
Keywords: Women Board of Directors Leadership, Board of Directors Independence, Board of Directors Financial Expertise, Financial Performance, and Sustainability Disclosure.

Ketersediaan
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Perpustakaan Universitas Riau 2102125048
2102125048
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102125048
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102125048
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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