PROMOTION SESSION OF DOCTOR LUH GEDE KRISNA DEWI, S.E., M.Si., Ak. MANAGEMENT DOCTORAL STUDY PROGRAM FACULTY OF ECONOMICS AND BUSINESS UDAYANA UNIVERSITY

Students of the Doctor of Management Study Program, Faculty of Economics and Business, Udayana University on behalf of Luh Gede Krisna Dewi, SE, M.Si, Ak.,

 

 

Carried out a Doctoral Promotion Session and officially held a Doctoral Degree on Wednesday, July 5, 2023. This Doctoral Promotion Session was led by the Chairman of the Session, Prof. Dr. Ida Bagus Anom Purbawangsa, S.E, M.M. as the Coordinator of the Management Doctoral Study Program, Faculty of Economics and Business, Udayana University.

 

 

The education history of Promovenda Luh Gede krisna Dewi, SE., M.Si., Ak., namely Graduated S1 Bachelor of Accounting, Faculty of Economics, Udayana University in 2003 and Graduated S2 Master of Accounting, Faculty of Economics, Udayana University in 2011.

 

 

The dissertation theme raised by Promovenda Luh Gede krisna Dewi, SE., M.Si., Ak, which was able to bring promovenda to a doctoral degree was the Role of Sustainability Report Disclosure Mediating the Effect of Board Gender Diversity on Company Value: Company Profile and Sustainable Investment Practice as Moderators (Study on Non-Financial Sector Companies Listed on the Indonesia Stock Exchange).

 

Where the purpose of this study is to analyze the effect of board gender diversity on firm value through sustainability report disclosure. The study also analyzes the moderating influence of company profile and sustainable investment practice in the relationship.

 

 

The results found that board gender diversity has a positive effect on firm value, but a negative effect on sustainability report disclosure. Sustainability report disclosure negatively affects firm value. The presence of female board members is appreciated as a positive signal of the implementation of corporate governance, but on the other hand, board gender diversity has a negative impact on compliance with the submission of sustainability report disclosure. This means that the research findings show that sustainability report disclosure does not mediate the effect of board gender diversity on firm value. The effect of the presence of female board members that reduces the level of sustainability report disclosure is reduced in high profile companies. Sustainable investment practice is not able to moderate the effect of sustainability report disclosure on firm value.

 

 

 

This Doctoral Promotion Session was held offline / offline which took place at the BH Building Floor 3.4 FEB Unud-Sudirman, where the Promoter of Promovenda was Prof. Dr. Ni Luh Putu Wiagustini, S.E., M.Si., and for the Co-Promoter I, namely Dr. Henny Rahyuda, S.E., Ak. M.M., and Co-Promoter II is Dr. I Putu Sudana, S.E., Ak., M.S.Acc. This doctoral promotion was also attended by four academic guests consisting of Dr. Made Reina Candradewi, S.E., M.Sc., Dr. I Made Surya Negara Sudirman, S.E., Ak., M.M., Dr. Ni Luh Anik Puspaningsih, S.E., M.M., and Dr. Agus Salasa Gama, S.E., M.M., who are alumni of the Management Doctoral Study Program at the Faculty of Economics and Business, Udayana University. Promovenda is a Lecturer at the Faculty of Economics and Business, Udayana University who has a home base in the Bachelor of Accounting. Promovendus successfully passed the exam with the title of With Praise (Cumlaude)