APAKAH SUSTAINABILITY REPORTING MEMEDIASI HUBUNGAN KARAKTERISTIK DEWAN DAN KINERJA AKUNTANSI?
DOI:
https://doi.org/10.29303/akurasi.v5i2.268Keywords:
Ukuran dewan, independensi dewan, keragaman dewan, pelaporan keberlanjutan, kinerja akuntansi, ROAAbstract
Penelitian ini menguji secara empiris pengaruh langsung dan tidak langsung kerakteristik dewan seperti ukuran dewan, dewan independen dan keragaman gender dewan terhadap kinerja akuntansi dengan sustainability reporting (SR) sebagai variabel mediasi. Sampel penelitian adalah 84 perusahaan go public di Bursa Efek Indonesia yang mengungkapkan sustainability reporting periode 2017-2019. Pengujian hipotesis menggunakan analisis jalur. Hasil pengujian menunjukkan bahwa dewan independen, keragaman gender dewan secara langsung meningkatkan kinerja akuntansi sedangkan ukuran dewan tidak mempengaruhi kinerja akuntansi. Ukuran dewan, dewan independen, dan keragaman gender dewan tidak mempengaruhi pengungkapan pelaporan keberlanjutan. Sustainability Reporting tidak dapat memediasi karakteristik dewan terhadap kinerja akuntansi, karena SR yang sifatnya masih sukarela sehingga tidak banyak perusahaan yang mengungkapkannya.
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