DIVERSITAS DEWAN PENGURUS DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN (Studi Empiris pada perusahaan terbuka di Indonesia yang menerbitkan Laporan Keberlanjutan tahun 2012 – 2015)

Abstract

This study aims to examine the effect of board diversity toward sustainability disclosures. The board in this study include board of directors and board of commissioners. The dependent variable in this research is sustainability disclosure. The indepedent variables of this research are gender diversity, nasionality diversity, education background diversity, and the board size. Type of industry and return on assets used in this study as control variables. This study uses the time span during 2012-2015. This study using purposing sampling method to select the sample. Data obtained from annual reports and sustainability reports of 14 companies listed in The Indonesia Stock Exchange and meet the criteria required in this study as sample. Analysis of data using multiple regression analysis. Finding of this study showed that the diversed education background of board has positive significant influence toward sustainability disclosures in sustainability reports. There is no significant influence of gender diversity, nationality diversity, and board size to the sustainability disclosures. The return on assets as control variable has positive and significant influence to sustainability disclosure, but there is no significant influence of industry type to sustainability disclosures.