Hidayat, Azzahra Shafira Diaz (2026) Pengaruh Board Gender Diversity dan ESG Committee terhadap Pengungkapan Sustainability Report pada Sektor Basic Materials 2022-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aimed to examine the effect of board gender diversity and ESG committee on sustainability report disclosure in basic materials companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative approach was employed using secondary data obtained from sustainability reports and annual reports. The population consisted of 113 companies. The sample comprised 35 companies selected through purposive sampling, resulting in 105 firm-year observations during the 2022–2024 period. Multiple linear regression analysis was conducted using SPSS version 30 to analyze the research data. The findings indicated that board gender diversity had no effect on sustainability report disclosure. In contrast, the ESG committee had a positive and significant effect on sustainability report disclosure.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Azzahra Shafira Diaz Hidayat | ||||||||
| Date Deposited: | 09 Jul 2026 03:46 | ||||||||
| Last Modified: | 09 Jul 2026 03:46 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54942 |
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