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Aug 7, 2025
Published
Aug 15, 2025
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Abstract

Penelitian ini dilatarbelakangi oleh banyaknya perusahaan yang belum menerbitkan sustainability report meski sudah diwajibkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh gender diversity terhadap sustainability reporting dengan melibatkan direktur independen sebagai variabel moderasi. Penelitian ini menggunakan teori legitimasi dan teori socioemotionalwealth. Data yang digunakan pada penelitian ini adalah data sekunder. Populasi dari penelitian ini adalah perusahaan keluarga yang menerbitkan sustainability report dari tahun 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Metode analisis menggunakan analisis regresi logistik biner. Hasil penelitian ini menunjukkan bahwa dengan adanya gender diversity mampu memengaruhi sustainability reporting secara positif signifikan. Dengan adanya direktur independen mampu memperkuat hubungan antara gender diversity terhadap sustainability reporting.

Keywords

Sustainability report Gender Diversity Direktur Independen Legitimasi Socioemotional wealth

Article Details

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