ANALISIS PENGARUH DIVERSITAS GENDER TERHADAP VOLUNTARY CORPORATE GOVERNANCE DISCLOSURE DALAM LAPORAN TAHUNAN PERUSAHAAN (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011)

Abstract

This study examined the effect of gender diversity on Voluntary Corporate Governance Disclosure (VCGD) in corporate annual reports. Gender diversity is proxied by the presence of women in the corporate governance organizational functions include: (1) Female Chi fficer (FCEO), (2) Female Chief Financial Officer (FCFO), (3) F Members (FBOD), (4) Female Corporate Secretary (FCSEC) and (5) F ). The measuring of level voluntary disclosure sing the total disclosure VCGD score ef Executive O emale Board emale Audit Committee (FAUCOM u obtained through the 34 item of Voluntary Corporate Governance Disclosure. Using the control variables of firm characteristics include board size, leverage, industry types, profitability, liquidity and firm size, gender diversity associated with the firm’s performance that leads to widespread voluntary corporate governance disclosure. The data used in this study are annual reports from listed companies in Indonesia Stock Exchange (IDX) in year 2011. By using purposive sampling method, obtained a sample of 263 non financial company that meet the criteria of gender diversity in the structure of CEO, CFO, Board of Directors (BOD), corporate secretary and audit committee. Hypothesis testing methods performed using regression analysis. The results showed that female as Chief Executive Officer, Female Corporate Secretary and proportion of Female Board Members were found to have a positive and significant effect on Voluntary Corporate Governance Disclosure at significant level 5%, 10%, and 10%. While the control variables that also affect are corporate size (size) and industry types. Other gender diversity variables tested are woman as Chief Financial Officer and Female Audit Committee Members found have no significant relationship with Voluntary Corporate Governance Disclosure on corporate annual reports. This study as well as providing evidence that gender diversification in the public company in Indonesia is still limited