TY  - JOUR
T1  - Does the Board of Commissioner Affect Sustainability Disclosure and Profitability (Empirical
Evidence from the Indonesia Stock Exchange)
AU - Andesto, Ronny AU - , Sugiyanto 
JO  - Journal of Engineering and Applied Sciences
VL  - 16
IS  - 12
SP  - 353
EP  - 361
PY  - 2021
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2021.353.361
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2021.353.361
KW  - profitability
KW  -Board of commissioner characteristics
KW  -sustainability disclosure level
KW  -gender diversity
KW  -disclosure level
AB  - 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.
ER  -