Pengaruh Diversitas Gender Direksi, Ukuran Dewan Komisaris, Dewan Komisaris Independen, Dan Kepemilikan Institusional Terhadap Pengungkapan Green Banking Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2019-2023

Abstract

This research aims to measure the influence of Directors' Gender Diversity on Green Banking Disclosures, the influence of the Size of the Board of Commissioners on Green Banking Disclosures, the influence of the Independent Board of Commissioners on Green Disclosures Institutional on Banking, as well as the influence of Green Banking Disclosure Ownership on banking companies registered in BEI in 2019-2023. This type of research is quantitative research. The population in this research is banking companies registered on the IDX during the 2019-2023 period, consisting of 46 companies. Data was collected from the 2019-2023 IDX banking company annual and sustainability reports for analysis based on research variables. The results of this research show Gender Diversity of Directors, Size of the Board of Commissioners, Institutional Ownership of the Board of Commissioners, Independence, influence on Green Banking Disclosure. This research shows that Gender Diversity of Directors, Size of the Board of Commissioners, Independent Board of Commissioners, Institutional Ownership is one of the best ways to increase Green Banking Disclosure in banking companies listed on the IDX.