Pengaruh Karakteristik Dewan Direksi terhadap Sustainability Reporting

Ananda Rima Prameswari Nugraha

Abstract


Latar Belakang: Kegagalan dalam tata kelola perusahaan secara signifikan telah memberikan peningkatan pengawasan publik terhadap keputusan dan komposisi dewan perusahaan, terutama yang berkaitan dengan masalah keragaman yang terdapat dalam dewan. Keragaman dewan merupakan salah satu topik yang saat ini masih menjadi perdebatan dalam penelitian tata kelola perusahaan.
Tujuan: Tujuan dari penelitian ini yaitu untuk mendapatkan bukti empiris mengenai pengaruh keragaman dewan yang terdiri dari jenis kelamin, masa jabatan, dan umur direksi terhadap pengungkapan sustainability reporting perusahaan dengan menggunakan sudut pandang resource-based view theory (RBV).
Metode Penelitian: Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keberlanjutan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Analisis data yang digunakan yaitu regresi linier berganda.
Hasil Penelitian: Hasil penelitian menunjukkan bahwa hanya variabel masa jabatan (tenure) direksi yang berpengaruh terhadap sustainability reporting, sedangkan jenis kelamin (gender) dan usia (age) direksi tidak berpengaruh terhadap sustainability reporting.
Keterbatasan Penelitian: Hanya menggunakan perusahaan manufaktur sebagai objek penelitian.
Keaslian/Kebaruan Penelitian: Pengukuran sustainability reporting yang digunakan dalam penelitian ini menggunakan pedoman terbaru dari GRI yaitu GRI Standards.


Keywords


Keragaman Dewan Direksi; Tata Kelola Perusahaan; Sustainability Reporting

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References


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DOI: https://doi.org/10.18196/rabin.v8i1.20551

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