PENGARUH DIVERSITAS GENDER TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT

., Yuliana (2017) PENGARUH DIVERSITAS GENDER TERHADAP LUAS PENGUNGKAPAN SUSTAINABILITY REPORT. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to examine the effect of gender diversity to sustainability report disclosure index. The population of this study was listed companies in the Indonesia Stock Exchange that publish sustainability report. The sample of companies chose by purposive sampling method with specific criteria and there was 31 companies as samples. The method of analysis used in this is multiple regression analysis, and hypothesis were tested with t test with the help of Statistik R 2. 11.1 program. The result of this study shows that (1) gender diversity represented by the proportion of women’s existence in the board of commissioners has no effect on the sustainability report disclosure index, (2) gender diversity represented by the proportion of women’s existence in the audit committee has a positive effect on the sustainability report disclosure index, (3) gender diversity represented by the proportion of women’s existence in the board of directors has no effect on the sustainability report disclosure index, (4) gender diversity represented by the proportion of women’s existence in independent board of commissioners has no effect on the sustainability report disclosure index. Keywords: gender diversity, sustainability report.

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