CD Skripsi
Pengaruh Karakteristik Dewan Komisaris Dan Media Pressure Terhadap Pengungkapan Keberlanjutan (Studi Empiris Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Pada Periode Tahun 2020-2022)
ABSTRACT
This study aims to analyze: (1) The effect of independent board of commissioners on sustainability disclosure (2) The effect of gender equality of the board of commissioners on sustainability disclosure (3) The effect of financial expertise of the board of commissioners on sustainability disclosure (4) The effect of media pressure on sustainability disclosure. The population in this study are companies listed on the Indonesia Stock Exchange in 2020-2022. 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 2020-2022. The results showed that independent board of commissioners affects sustainability disclosure, gender equality of the board of commissioners affects sustainability disclosure, financial expertise of the board of commissioners no affect sustainability disclosure, and media pressure affects sustainability disclosure.
Keywords: Independent board of Commissioners, Gender Equality of the Board of Commissioners, Financial Expertise of the Board of Commissioners, Media Pressure, and Sustainability Disclosure.
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