Diponegoro Journal of Accounting
Volume 8, Nomor 3, Tahun 2019

PENGARUH STRUKTUR DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PERUSAHAAN

Patrick Justin (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Paulus Th Basuki Hadiprajitno (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
15 Nov 2019

Abstract

This study aims to examine the effect of board size, board with female directors, and board ownership as an independent variable to firm’s sustainability reporting as a dependent variable. The population in this study is 100 companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2014-2017. The method used for sampling is proportional stratified sampling. Yielding a final sample of 400 firm-year observations. This study used logistic regression to examine the hypothesis. The result of this study shows that board size positively affecting firm’s sustainability reporting. Board with female directors shows a negative effect to firm’s sustainability reporting. While, board ownership does not show any significant effect to firm’s sustainability reporting.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...