CD Skripsi

Direktur Perempuan Dan Pengungkapan Laporan Keberlanjutan (Bukti Empiris Perusahaan Sektor Energi Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023)

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ABSTRACT
Environmental, Social, and Governance (ESG) concerns have increasingly encouraged firms to enhance transparency through sustainability reporting, particularly in the energy sector, which faces substantial environmental risks. The presence of female directors is often assumed to influence sustainability disclosure decisions. However, regulatory shifts and the masculine nature of the energy sector may affect the extent to which female directors can play an effective role. This study examines the effect of female directors on sustainability disclosure among energy sector firms listed on the Indonesia Stock Exchange during 2019-2023. Sustainability disclosure is measured using the GRI Standards 2016 and GRI Standards 2021. The analysis employs multiple linear regression and crosstab analysis to capture disclosure patterns across the transition between GRI standards. The results show that female directors have a significant negative effect on sustainability disclosure. This finding is reinforced by the crosstab analysis, which reveals that firms with female directors exhibited higher disclosure levels during 2019–2021 under GRI Standards 2016 but experienced a decline in 2022–2023 after the adoption of the more complex GRI Standards 2021. These patterns suggest that female directors have not yet adapted optimally to regulatory changes in sustainability reporting. Additional analyses indicate that the negative influence of female directors is most pronounced in the environmental and social dimensions, while the governance dimension shows no significant effect. Overall, the findings highlight that the strategic influence of female directors in the energy sector remains limited and is not yet fully reflected in the firms’ sustainability reporting practices.
Keywords: Female Directors, Sustainability Disclosure, ESG, GRI Standards.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110658

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110658

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

daus

Versi lain/terkait

Lampiran Berkas

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