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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) EKUITAS (Jurnal Ekonomi dan Keuangan) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Publica: Jurnal Pemikiran Administrasi Negara Jurnal Kewarganegaraan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal EKOBIS (Kajian Ekonomi dan Bisnis)
Sari Mustika Widyastuti
Universitas Tamansiswa Palembang
Religion Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jemasi Jurnal Ekonomi Manajemen dan Akuntansi

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THE ROLE OF THE AUDIT COMMITTEE AND GENDER DIVERSITY IN THE QUALITY OF SUSTAINABILITY REPORT DISCLOSURES Syahri, Syahri; Meutia, Inten; Sari Mustika Widyastuti
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 1 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i1.787

Abstract

This research aims to determine the role of the audit committee and gender diversity in Sustainability Reports. This research is a quantitative descriptive research that will use a causality approach in identifying the role of the audit committee and gender diversity on the quality of sustainability report disclosures. This research uses issuer data sourced from issuers' annual reports and sustainability reports from the NCCR website for the 2019-2021 period obtained from 231 companies. The analytical method used is multiple linear regression analysis. The research results show that the variables of audit committee size, frequency of audit committee meetings, proportion of financial expertise on the audit committee and gender diversity have a significant effect on the disclosure of Sustainability Reports. This shows that the role of gender diversity is very necessary in the quality of Sustainability Report disclosure.
Co-Authors A. Ary Setyawan Aloysius Bagas Candrakanta Andi Hidayatul Fadlilah Desfitrina Desfitrina desi aryani Deva Jordhy Dimas Try Handoko Ekawarti, Yuni Eko Wiji Pamungkas Endarwati, Esti Tri Esti Tri Endarwati Inten Meutia Lia Sari Resty Dasryanti Nadhilah Sri Sutandi Summagat, Lia Supardi Syahri Syahri Syahri Syahri Widarti Widarti Widjayanti, Carolina Ety Wiwin Winarsih Yeni Alfiana, Yeni