Peran Diversitas Gender Dalam Pengungkapan Sustainibility Development Goals Pada Perusahaan Pertambangan Yang Terdaftar Di BEI.
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Penelitian ini bertujuan untuk mengulas hubungan antara diversitas gender dengan pengungkapan laporan sustainibility pada perusahaan pertambangan yang terdaftar di bursa efek Indonesia (BEI). Diversitas gender diproxikan dengan keberadaan dewan direksi perempuan dan keberadaan dewan komisaris wanita. Penelitian ini menggunakan jenis data sekunder yang merupakan data panel dari tahun 2018 sampai tahun 2021. Teknik analisis data yang digunakan dalam penelitian ini uji asumsi klasik dan analisis regresi data panel dengan menggunakan bantuan program Eviews. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 47 perusahaan pertambangan dengan periode pengamatan selama 4 (empat) tahun sehingga didapat 34 unit sampel dalam penelitian ini. Hasil penelitian menunjukkan bahwa (1) Keberadaan dewan direksi perempuan berpengaruh positif signifikan terhadap besarnya pengungkapan sustainibility. (2) keberadaan dewan komisaris perempuan memberikan pengaruh positif dan signifikan terhadap pengungkapan sustainibility.
Kata Kunci: Diversitas Gender, Pengungkapan Sustainibility Reporting
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DOI: https://doi.org/10.37531/mirai.v7i3.3116
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