Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic

Girindratama, Muhammad Wisnu and Juwita, Nurma and Honggowati, Setyaningtyas and Setiawan, Doddy (2024) Commissioner Diversity, Environmental Pressures, and Sustainability Disclosure Before and During The COVID-19 Pandemic. JIA (Jurnal Ilmiah Akuntansi), 9 (1). pp. 1-21. ISSN 2527-4090; E-ISSN 2528-1399

PDF _1-21_Girindratama.pdf - Published Version Download (304kB)

Abstract

This study aims to examine the influence of the diversity of the board of commissioners and environmental pressures on the disclosure of sustainability reports before and during the COVID-19 pandemic. This research is quantitative and uses secondary data obtained from annual reports and sustainability reports issued by each company. The sample was determined using a purposive sampling technique. Before the COVID-19 pandemic, the size of the board of commissioners had a negative effect on the disclosure of sustainability reports, while gender, education, and citizenship diversity had a positive effect. During the COVID-19 pandemic, gender diversity and the size of the board of commissioners positively affected the disclosure of sustainability reports, whereas education and citizenship diversity had no effect. This study compares the influence of the diversity of the board of commissioners and environmental pressures before and during the COVID-19 pandemic.

Item Type:	Article
Uncontrolled Keywords:	Sustainability Report; Diversity of Commissioners; Environmental Pressure
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	MUHAMMAD WISNU GIRINDRATAMA
Date Deposited:	16 Jul 2024 02:26
Last Modified:	16 Jul 2024 02:26
URI:	http://repository.ubaya.ac.id/id/eprint/46718

Actions (login required)

View Item