CD Skripsi
Pengaruh Karakteristik Dewan Komisaris Dan Struktur Kepemilikan Terhadap Pengungkapan Keberlanjutan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2022)
ABSTRACT
This study aims to analyze: (1) The effect of gender equality of the board of commissioners on sustainability disclosure (2) The effect of independence 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 foreign ownership 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 gender equality of the board of commissioners affects sustainability disclosure, independence of the board of commissioners affects sustainability disclosure, financial expertise of the board of commissioners affect sustainability disclosure, and foreign ownership affects sustainability disclosure.
Keywords: Gender Equality of the Board of Commissioners, Independence of the Board of Commissioners, Financial Expertise of the Board of Commissioners, Foreign Ownership, and Sustainability Disclosure.
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