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VOL. 11, ISSUE 10 (2024)
The impact of board of the commissioners characteristics on governance, environment, and ethics disclosures
Authors
Agnes Larissa Rebeka Nababan, Mutiara Tresna Parasetya
Abstract
This study aims to analyze and describe the effect of Board of
Commissioners Size, Board of Commissioners Independence, Gender Diversity, and
Frequency of Board of Commissioners Meetings on Governance, Environment, and
Ethics Disclosure in Manufacturing Companies listed on the Indonesia Stock
Exchange for the period 2020-2022. This study uses agency theory to generate
tested hypotheses. This study uses purposive sampling technique with certain
criteria in sampling. In accordance with the established criteria, 129 research
samples were obtained for 3 consecutive years and using logistic regression
analysis. The results of this study indicate that: (1) The size of the board of
commissioners has no significant effect on disclosure of governance, environment,
and ethics; (2) The independence of the board of commissioners has a
significant positive effect on disclosure of governance, environment, and
ethics; (3) Gender diversity has no significant effect on disclosure of
governance, environment, and ethics; (4) The frequency of board of
commissioners meetings has no significant effect on disclosure of governance,
environment, and ethics; The results obtained from testing the coefficient of
determination analysis R Square is 44.1%. It can be concluded that there are
45.9% other independent variables that affect the disclosure of governance,
environment, and ethics, outside the independent variables that have been
tested in the study.
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Pages:22-30
How to cite this article:
Agnes Larissa Rebeka Nababan, Mutiara Tresna Parasetya "The impact of board of the commissioners characteristics on governance, environment, and ethics disclosures". International Journal of Multidisciplinary Research and Development, Vol 11, Issue 10, 2024, Pages 22-30
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