Electronic Theses and Dissertation

ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh keberagaman gender, dewan
direksi independen, tingkat pendidikan dewan direksi, ukuran dewan direksi, rapat
dewan direksi, kepemilikan asing, kepemilikan keluarga, kepemilikan pemegang
blok, kepemilikan manajer, kepemilikan institusional terhadap pengungkapan
sustainability pada perusahaan publik nonkeuangan di Indonesia dan Malaysia
selama periode 2021-2023. Populasi dalam penelitian ini mencakup seluruh
perusahaan publik nonkeuangan yang terdaftar di Bursa Efek Indonesia dan Bursa
Malaysia selama periode tersebut. Dengan menggunakan teknik purposive
sampling, diperoleh 176 perusahaan sebagai sampel penelitian. Penelitian ini
menggunakan pendekatan kuantitatif untuk menguji pengaruh antar variabel yang
diteliti. Data yang digunakan berupa data sekunder yang bersumber dari laporan
sustainability dan laporan tahunan kemudian dianalisis secara komprehensif
dengan menggunakan analisis regresi berganda untuk menguji hipotesis dan diolah
menggunakan SPSS. Hasil penelitian menunjukkan bahwa keberagaman gender,
dewan direksi independen, tingkat pendidikan dewan direksi, ukuran dewan direksi,
rapat dewan direksi, kepemilikan asing, kepemilikan keluarga, kepemilikan
pemegang blok, kepemilikan manajer, kepemilikan institusional secara simultan
berpengaruh positif signifikan terhadap pengungkapan sustainability. Secara
parsial, keberagaman gender, tingkat pendidikan dewan direksi, ukuran dewan
direksi, dan rapat dewan direksi berpengaruh positif signifikan terhadap
pengungkapan sustainability. Sebaliknya, dewan direksi independen berpengaruh
negatif signifikan terhadap pengungkapan sustainability. Selanjutnya, kepemilikan
asing, kepemilikan keluarga, kepemilikan pemegang blok, kepemilikan manajer,
dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan
sustainbility.

Kata Kunci: Karakteristik Dewan Direksi, Struktur Kepemilikan, dan
Pengungkapan Sustainability

ABSTRACT This study aims to examine the influence of gender diversity, independent board of directors, educational level of the board of directors, board size, board meetings, foreign ownership, family ownership, blockholder ownership, managerial ownership, and institutional ownership on sustainability disclosure in non-financial publicly listed companies in Indonesia and Malaysia during the period 2021–2023. The population of this study includes all non-financial companies listed on the Indonesia Stock Exchange and Bursa Malaysia within the specified period. Using purposive sampling, a total of 176 companies were selected as the research sample. A quantitative approach was employed to test the relationships among variables, utilizing secondary data obtained from sustainability reports and annual reports, which were analyzed through multiple regression analysis using SPSS. The findings show that gender diversity, independent board of directors, educational level of the board of directors, board size, board meetings, foreign ownership, family ownership, blockholder ownership, managerial ownership, and institutional ownership collectively have a significant positive effect on sustainability disclosure. Partially, gender diversity, educational level of the board of directors, board size, and board meetings have a significant positive effect on sustainability disclosure, while the independent board of directors has a significant negative effect. In contrast, foreign ownership, family ownership, blockholder ownership, managerial ownership, and institutional ownership have no significant effect on sustainability disclosure. Keywords: Board Characteristics, Ownership Structure, Sustainability Disclosure