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All Journal JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming
Setyaningtyas Honggowati
Universitas Sebelas Maret Surakarta
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health

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Journal : JIA (Jurnal Ilmiah Akuntansi)

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Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic Muhammad Wisnu Girindratama; Nurma Juwita; Setyaningtyas Honggowati; Doddy Setiawan
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.50610

Abstract

This study aims to examine the influence of the diversity of the board of commissioners and environmental pressures on the disclosure of sustainability reports before and during the COVID-19 pandemic. This research is quantitative and uses secondary data obtained from annual reports and sustainability reports issued by each company. The sample was determined using a purposive sampling technique. Before the COVID-19 pandemic, the size of the board of commissioners had a negative effect on the disclosure of sustainability reports, while gender, education, and citizenship diversity had a positive effect. During the COVID-19 pandemic, gender diversity and the size of the board of commissioners positively affected the disclosure of sustainability reports, whereas education and citizenship diversity had no effect. This study compares the influence of the diversity of the board of commissioners and environmental pressures before and during the COVID-19 pandemic.
Co-Authors Agung Nur Probohudono Djoko Suhardjanto Doddy Setiawan Irwan Trinugroho Muhammad Wisnu Girindratama Nurma Juwita Sri Hartoko Supriyono Supriyono Wahyu Widarjo