THE EFFECT OF CEO POWER AND BOARD GENDER DIVERSITY ON MODERN SLAVERY DISCLOSURE IN INDONESIA

Reishandra Sefa, Prasetyo (2025) THE EFFECT OF CEO POWER AND BOARD GENDER DIVERSITY ON MODERN SLAVERY DISCLOSURE IN INDONESIA. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstract

This research analyzes the effect of CEO power and gender diversity on Board of Directors and Board of Commissioners on modern slavery disclosure in Indonesia. This research uses a quantitative approach using secondary data collected from annual and sustainability reports of companies included in the 50 biggest market capitalization on the Indonesia Stock Exchange during the 2022–2024 period. Purposive sampling is applied to choose the research sample. The data are analyzed using descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. The findings show that CEO power has a significant negative effect on modern slavery disclosure in Indonesia. Moreover, gender diversity on the Board of Commissioners also has a significant negative effect, indicating that female representation in supervisory roles has not yet been able to enhance corporate social accountability related to modern slavery issues. Meanwhile, gender diversity on the Board of Directors does not have a significant effect on modern slavery disclosure. Keywords: CEO Power, Gender Diversity on Board, Modern Slavery Disclosure

Item Type: Other
Subjects: ?? 330 ??
Divisions: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 2507670976 Digilib
Date Deposited: 06 Feb 2026 08:00
Last Modified: 06 Feb 2026 08:00
URI: http://digilib.unila.ac.id/id/eprint/95831

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