PERAN NARSISME CEO DAN KOMPOSISI GENDER DEWAN DIREKSI DALAM MENINGKATKAN KUALITAS PELAPORAN KEBERLANJUTAN: PERUSAHAAN-PERUSAHAAN DI ASEAN

Authors

  • Adeline Hamidy Kushandojo Universitas Ciputra Surabaya
  • Luky Patricia Widianingsih Universitas Ciputra Surabaya

DOI:

https://doi.org/10.37403/financial.v10i2.613

Abstract

Perusahaan global semakin fokus pada integrasi Tanggung Jawab Sosial Perusahaan (CSR) dengan Pembangunan Berkelanjutan, beralih dari sekedar mencari keuntungan ke pelibatan aktif dalam isu sosial dan lingkungan. Agenda SDG 2030 yang diluncurkan oleh PBB bertujuan untuk menyelaraskan strategi bisnis dengan dimensi ekonomi, sosial, dan lingkungan yang terintegrasi. Meskipun kesadaran terhadap SDG meningkat, banyak perusahaan, termasuk ASEAN, belum sepenuhnya menerapkannya, dengan performa lingkungan yang rendah. Keberagaman gender dalam dewan direksi dan narsisme CEO dianggap berpengaruh pada kualitas laporan keberlanjutan. CEO narsistik sering kali mengungkapkan praktik berkelanjutan secara transparan untuk meningkatkan citra publik, sedangkan keberagaman gender dapat mempengaruhi gaya kepemimpinan dan perspektif dalam dewan. Penelitian ini bertujuan untuk menguji pengaruh antara karakteristik dewan dan pelaporan keberlanjutan di ASEAN, dengan fokus pada standar pelaporan Communication on Progress (CoP) dari United Nations. Penelitian menggunakan metode kuantitatif. Hasil penelitian ini menunjukkan bahwa variabel komposisi gender dewan direksi memiliki pengaruh negatif terhadap kualitas laporan keberlanjutan negara ASEAN. Sementara itu, narsisme CEO memiliki pengaruh positif terhadap kualitas laporan keberlanjutan negara ASEAN.

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Published

2024-12-20

How to Cite

Kushandojo, A. H., & Widianingsih, L. P. (2024). PERAN NARSISME CEO DAN KOMPOSISI GENDER DEWAN DIREKSI DALAM MENINGKATKAN KUALITAS PELAPORAN KEBERLANJUTAN: PERUSAHAAN-PERUSAHAAN DI ASEAN. FINANCIAL: JURNAL AKUNTANSI, 10(2), 186–202. https://doi.org/10.37403/financial.v10i2.613

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