PENGARUH BOARD DIVERSITY TERHADAP SUSTAINABILITY REPORT DISCLOSURE

Aprilya, Clara Desky (2023) PENGARUH BOARD DIVERSITY TERHADAP SUSTAINABILITY REPORT DISCLOSURE. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of board diversity, in this case is gender diversity, nationality diversity, and educational diversity on sustainability report disclosure in basic materials sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling method used in this study is purposive sampling. Based on predetermined criteria, the total sample in this study was 123 data. The data analysis technique used is multiple linear regression with the help of the Statistical Program for Social Science (SPSS). The results of the study show that gender diversity and nationality diversity have no effect on sustainability report disclosure, but educational diversity has a positive effect on sustainability report disclosure. Keywords: Board Diversity, Gender Diversity, Nationality Diversity, Educational Diversity, Sustainability Report Disclosure.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Board Diversity ; Gender Diversity ; Nationality Diversity ; Educational Diversity ; Sustainability Report Disclosure
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HA Statistics
H Social Sciences > HB Economic Theory
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Clara Desky Aprilya
Date Deposited: 10 Feb 2023 03:09
Last Modified: 20 Mar 2023 03:17
URI: http://eprints.ukmc.ac.id/id/eprint/9529

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