PENGARUH SIZE OF COMMISSIONER BOARD, BOARD GENDER DIVERSITY, DAN EDUCATION BACKGROUND OF THE BOARD TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORTING

*ABSTRAK* --------- Pengaruh Size of Commissioner Board, Board Gender Diversity dan Education Background of The Board Terhadap Pengungkapan Sustainability Reporting. Fakultas Ekonomi, Universitas Negeri Jakarta. 2023.Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Size of Commissioner Board, Board Gender Diversity dan Education Background of The Board Terhadap Pengungkapan Sustainability Reporting. Penelitian ini menggunakan sumber data sekunder yang berasal dari laporan tahunan perusahaan dan laporan keberlanjutan pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022 dengan teknik pengambilan sampel purposive sampling. Didapatkan total sampel akhir sebanyak 55 perusahaan, sehingga total data observasi selama tahun 2020-2022 sebanyak 165 data. Adapun teknik analisis yang digunakan yaitu analisis regresi data panel dengan menggunakan software Econometric Views 13 (EViews). Hasil penelitian ini membuktikan bahwa size of commissioner board berpengaruh positif signifikan terhadap sustainability reporting, board gender diversity tidak berpengaruh terhadap sustainability reporting, dan education background of the board berpengaruh positif signifikan terhadap sustainability reporting. *ABSTRACT* ---------- The Effect of Size of Commissioner Board, Board Gender Diversity and Education Background of the Board on Sustainability Reporting Disclosure. Faculty of Economics, State University of Jakarta. 2023. The purpose of this study was to test and analyze the Size of Commissioner Board, Board Gender Diversity and Education Background of The Board on Sustainability Reporting Disclosure. This study uses secondary data sources derived from the company's annual report and sustainability report on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022 with purposive sampling technique. A total final sample of 55 companies was obtained, so that the total observation data during 2020-2022 was 165 data. The analysis technique used is panel data regression analysis using Econometric Views 13 (EViews) software. The results of this study prove that the size of the commissioner board has a significant positive effect on sustainability reporting, board gender diversity has no effect on sustainability reporting, and the education background of the board has a significant positive effect on sustainability reporting