The Effect of Board Gender Diversity on Sustainability Reporting Practices: Profitability as a Moderating Variable (An Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange for the Period 2020-2022)
Keywords:
Sustainability Reporting, Board of Directors, Board of Commissioners, ProfitabilityAbstract
This study aims to determine the effect of gender diversity of the board
of directors and the board of commissioners on sustainability reporting
practices. Sustainability reporting is measured by the level of
disclosure using the GRI G4 Index (Global Reporting Initiative) with
a total disclosure of 91 indicators. The population in this study were
non-financial companies listed on the IDX (Indonesia Stock
Exchange), and the samples used were 65 companies in Indonesia.
This research was conducted using multiple linear regression analysis,
accompanied by supporting hypothesis testing. The results showed that
the gender diversity of the board of directors had no effect on
sustainability reporting practices. While the gender diversity of the
board of commissioners has a significant effect on sustainability
reporting practices, and the profitability variable can moderate the
influence between the gender diversity of the board of directors and
the board of commissioners on sustainability reporting.
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