Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan

  • Indira Karima Umaroe Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
  • Hamidah Hamidah Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia


The board of directors as a strategic decision maker can influence corporate sustainability disclosures. The purpose of this study was to determine the effect of the education and work experience of directors in developed countries on sustainability disclosure. The research sample consisted of 64 companies listed on the IDX for the 2017-2021 period. Multiple linear regression in STATA software is used to analyze the data. The results of the analysis prove that the education and work experience of boards of directors in developed countries have a positive effect on corporate sustainability disclosures in Indonesia. The Board of Directors has integrated values regarding sustainability into itself. The novelty of this study is to differentiate the samples based on their disclosure, comprehensive or core options. This research provides practical implications for companies to pay attention to the background of directors in order to realize better sustainability disclosures.

Keywords: Director’s Education; Director’s Working Experience; Sustainability Disclosures; Upper-Echelon Theory


Download data is not yet available.


Adams, C. A. (2017). The sustainable development goals, integrated thinking and the integrated report. Integrated Reporting (IR).

Ahmed Haji, A., & Anifowose, M. (2016). Audit committee and integrated reporting practice: does internal assurance matter? Managerial Auditing Journal, 31(8–9), 915–948.

Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting and Economics, 12(3), 210–222.

Alazzani, A., Wan-Hussin, W. N., & Jones, M. (2019). Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia. Journal of Islamic Accounting and Business Research, 10(2), 274–296.

Anshori, M., & Iswati, S. (2009). Metodologi penelitian kuantitatif (1st ed.). Airlangga University Press.

Azam, A., Bertolotti, F., Boari, C., & Atif, M. M. (2020). Top management team international experience, international information acquisition and international strategic decision rationality. Review of International Business and Strategy, 30(3), 441–456.

Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2009). The audit committee oversight process. Contemporary Accounting Research, 26(1), 65–122.

Buallay, A., & Al-Ajmi, J. (2020). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research, 21(2), 249–264.

Cicchiello, A. F., Fellegara, A. M., Kazemikhasragh, A., & Monferrà, S. (2021). Gender diversity on corporate boards: How Asian and African women contribute on sustainability reporting activity. Gender in Management, 36(7), 801–820.

Erin, O., Adegboye, A., & Bamigboye, O. A. (2021). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal.

Farida, D. N. (2019). Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals. Jurnal Akuntansi Indonesia, 8(2), 89.

Girón, A., Kazemikhasragh, A., Cicchiello, A. F., & Panetti, E. (2021). Sustainability Reporting and Firms’ Economic Performance: Evidence from Asia and Africa. Journal of the Knowledge Economy, 12(4), 1741–1759.

Gunawan, J., Permatasari, P., & Fauzi, H. (2022). The evolution of sustainability reporting practices in Indonesia. Journal of Cleaner Production, 358(April), 131798.

Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149–160.

Hambrick, D. C. (2007). Upper echelons theory: An update. Academy of Management Review, 32(2), 334–343.

Hambrick, D. C., & Mason, P. A. (1986). Upper Echelons : The organization as a reflection of its top managers. Academy of Management Review, 9(2), 193–206.

Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391–430.

Hao, J., Xie, Z., & Sun, K. (2022). Whose international experience matters more? Decision-makers with international experience in Chinese family firms. Chinese Management Studies, 16(2), 397–421.

Harjoto, M. A., Laksmana, I., & Yang, Y. wen. (2019). Board nationality and educational background diversity and corporate social performance. Corporate Governance (Bingley), 19(2), 217–239.

Jamil, A., Mohd Ghazali, N. A., & Puat Nelson, S. (2021). The influence of corporate governance structure on sustainability reporting in Malaysia. Social Responsibility Journal, 17(8), 1251–1278.

Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. Al. (2019). Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market. Journal of Business Ethics, 157(2), 447–481.

Khan, I., Khan, I., & Senturk, I. (2019). Board diversity and quality of CSR disclosure: evidence from Pakistan. Corporate Governance (Bingley), 19(6), 1187–1203.

Kumar, K., Kumari, R., Nandy, M., Sarim, M., & Kumar, R. (2022). Do ownership structures and governance attributes matter for corporate sustainability reporting ? An examination in the Indian context. Management of Environmental Quality: An International Journa.

Lau, C. M., Lu, Y., & Liang, Q. (2016). Corporate Social Responsibility in China: A Corporate Governance Approach. Journal of Business Ethics, 136(1), 73–87.

Le, H. N. M., Le, H. N. M., O’Connell, B. T., & Safari, M. (2021). The influence of overseas study and work experience on corporate environmental disclosures: evidence from Vietnam. Meditari Accountancy Research.

Masruroh, A., & Makaryanawati, M. (2020). Pengaruh Pengungkapan Tanggung Jawab Sosial terhadap Nilai Perusahaan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Aktual, 7(1), 67–80.

Mio, C., Fasan, M., & Ros, A. (2016). Owners’ preferences for CEOs characteristics: did the world change after the global financial crisis? Corporate Governance (Bingley), 16(1), 116–134.

Pucheta-Martínez, M. C., Gallego-Álvarez, I., & Bel-Oms, I. (2019). Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook. Business Strategy and the Environment, 28(5), 710–723.

Rivas, J. L. (2012). Board versus TMT international experience: A study of their joint effects. Cross Cultural Management, 19(4), 546–562.

Samara, I., & Yousef, I. (2022). The impact of foreign directors and firm performance on strategic change. Review of International Business and Strategy, July.

Setyawan, W., Tanzil, N. D., & Rosdin, D. (2022). Pengaruh karakteristik tata kelola perusahaan terhadap pengungkapan dukungan SDGS dalam laporan keberlanjutan. Jurnal Akuntansi Aktual, 9(1), 15–24.
Tauringana, V. (2021). Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices. Journal of Accounting in Emerging Economies, 11(2), 194–215.

Tjahjadi, B., Soewarno, N., & Mustikaningtiyas, F. (2021). Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach. Heliyon, 7(3), e06453.

Tseng, C. Y., & Jian, J. Y. (2016). Board members’ educational backgrounds and branding success in Taiwanese firms. Asia Pacific Management Review, 21(2), 111–124.

Yu, E. P. yi, Guo, C. Q., & Luu, B. Van. (2018). Environmental, social and governance transparency and firm value. Business Strategy and the Environment, 27(7), 987–1004.

Zhang, J., Kong, D., & Wu, J. (2018). Doing Good Business by Hiring Directors with Foreign Experience. Journal of Business Ethics, 153(3), 859–876.

Zhuang, Y., Chang, X., & Lee, Y. (2018). Board composition and corporate social responsibility performance: Evidence from Chinese public firms. Sustainability (Switzerland), 10(8).
How to Cite
UMAROE, Indira Karima; HAMIDAH, Hamidah. Pendidikan dan Pengalaman Kerja Dewan Direksi di Negara Maju terhadap Pengungkapan Keberlanjutan. E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 798-814, mar. 2023. ISSN 2302-8556. Available at: <>. Date accessed: 10 june 2023. doi: