The Effect of Board Size, Audit Committee, and Board Gender Diversity on the Disclosure of Green Banking Practices
DOI:
https://doi.org/10.55927/ijabm.v4i2.108Keywords:
Board Size, Audit Committee, Board Gender Diversity, Green BankingAbstract
This study aims to analyze the effect of board size, audit committee, and board gender diversity on green banking disclosure practices at conventional commercial banks listed on the IDX for the 2021-2023 period. The population in this study amounted to 47 banking sector companies during the 2021-2023 period. The sample selection technique used was purposive sampling with certain criteria, so that 27 samples were obtained that needed to be observed. This study uses content analysis to assess green banking practices, namely through annual reports and sustainability reports published by banks. The causal relationship between board size, audit committee, and board gender diversity on the disclosure of green banking practices was tested using multiple linear regression analysis. The results of this study found the influence of the board size on the disclosure of green banking practices, but the presence of an audit committee and board gender diversity has no influence. The results also show that all independent variables simultaneously affect the disclosure of green banking
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