Authors : Ronny Andesto and Sugiyanto
Abstract: The purpose of this study was to examine the effect of the characteristics of the board of commissioner (independence, size and gender diversity) on the sustainability disclosure level and its implications for profitability. The population of this study is all companies listed on the Indonesia Stock Exchange during 2016-2019. Purposive sampling technique was used to determine the sample. Data from 41 companies were obtained for hypothesis testing. Path analysis with SPSS v. 26 is used to data processing. The results show that the board of commissioner independence has a significant effect on the level of sustainability disclosure. Meanwhile, the board of commissioner size and the board of commissioner gender diversity have no significant effect on the level of sustainability disclosure. Furthermore, the sustainability disclosure level and the board of commissioner independence have a significant effect on profitability, while the board of commissioner size and the board of commissioner gender diversity are found to have no significant effect on profitability.
Ronny Andesto and Sugiyanto , 2021. Does the Board of Commissioner Affect Sustainability Disclosure and Profitability (Empirical Evidence from the Indonesia Stock Exchange). Journal of Engineering and Applied Sciences, 16: 353-361.