PENGARUH INDEPENDENT BOARD, GENDER ON BOARD TERHADAP PENGUNGKAPAN AKUNTANSI MANAJEMEN STRATEGIS
DOI:
https://doi.org/10.70248/jakpt.v3i1.2843Abstract
Penelitian ini bertujuan untuk mengetahui Independent, Board, Gender on Board Terhadap Pengungkapan Akuntansi Manajemen Strategis dengan Trade Off Sebagai Variabel Moderasi pada perusahaan sektor Consumer Non-Cyclicals, Industrials, Consumer Cyclicals, Technology, Infrastructures, dan Transportation & Logistic yang terdaftar pada bursa Efek Indonesia pada tahun 2021-2023. Penelitian ini menggunakan Teknik pengambilan sampel purposive sampling dengan jumlah sampel 41 perusahaan. penelitian ini dilakukan pada tahun 2021-2023, seingga jumlah data penelitian ini sebanyak 123 data. Metode yang dilakukan dalam penelitian ini adalah regresi linier berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa independent board, gender on board terhadap pengungkapan akuntansi manajemen strategis tidak berpengaruh signifikan terdahap pengungkapan akuntansi manajjemen strategis, sedangkan Trade Off tidak dapat memoderasi independent board, gender on board terhadap pengungkapan akuntansi manajemen strategis
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