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Patrick Justin
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH STRUKTUR DEWAN DIREKSI TERHADAP PENGUNGKAPAN LAPORAN KEBERLANJUTAN PERUSAHAAN Patrick Justin; Paulus Th Basuki Hadiprajitno
Diponegoro Journal of Accounting Volume 8, Nomor 3, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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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.
Co-Authors Paulus Basuki Hadiprajitno