PENGARUH KEBERAGAMAN GENDER, TINGKAT PENDIDIKAN, DAN RAPAT DEWAN DIREKSI TERHADAP KUALITAS LAPORAN KEBERLANJUTAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI

Silva Fahsya Abdulrachman Soap, . (2025) PENGARUH KEBERAGAMAN GENDER, TINGKAT PENDIDIKAN, DAN RAPAT DEWAN DIREKSI TERHADAP KUALITAS LAPORAN KEBERLANJUTAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study uses a quantitative approach to empirically analyze the impact of gender diversity, education level, and board of directors meetings on the quality of sustainability reports with company size as a moderator. The sample of this study includes 33 banking subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. This sample was selected using the purposive sampling method. This study used an unbalanced data panel and managed to collect a total of 123 data observations during the 2021-2024 period. Panel data regression was used in analyzing the data with the STATA 17 software at a significance level of 10%. The results of the analysis show that the gender diversity of the board of directors and the board of directors meetings have a positive impact on the quality of sustainability reports. Meanwhile, the diversity of education levels has no effect on the quality of sustainability reports. Company size weakens the influence of gender diversity on the board of directors and board of directors meetings on the quality of sustainability reports, but does not moderate the influence of diversity in education levels on the quality of sustainability reports. Keywords: Quality of sustainability reports, gender diversity of the board of directors, diversity of education level of the board of directors, board of directors meetings, and company size

Item Type: Thesis (Skripsi)
Additional Information: No. Panggil: 2210112120] [Pembimbing: Amrie Firmansyah] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: Quality of sustainability reports, gender diversity of the board of directors, diversity of education level of the board of directors, board of directors meetings, and company size
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: SILVA FAHSYA ABDULRACHMAN SOAP
Date Deposited: 27 Mar 2026 03:36
Last Modified: 27 Mar 2026 03:36
URI: http://repository.upnvj.ac.id/id/eprint/40980

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