Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Puspitasari, Ananda
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING Puspitasari, Ananda; Purwohedi, Unggul; Sasmi, Aji Ahmadi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.265

Abstract

This study aims to examine and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting
Co-Authors Sasmi, Aji Ahmadi Unggul Purwohedi