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This study examines the influence of gender diversity in corporate board of directors and board of commissioners on voluntary disclosure in annual reports of manufacturing companies. Gender diversity, which is measured using the percentage of the female representation in the board of directors and board of commissioners, is expected to increase the extent of voluntary disclosure of annual reports. To examine the influence, this study uses Ordinary Least Square (OLS) method with 114 samples of manufacturing companies in 2012. This research concludes that female representation in board of directors and board of commissioners and profitability do not affect the extent of voluntary disclosure. Meanwhile, size of company, liquidity, leverage and size of board jointly affect the extent of voluntary disclosure.

 

Key words: Gender Diversity, Board of Directors, Board of Commissioners, and Voluntary Disclosure.

Gender Diversity, Board of Directors, Board of Commissioners, and Voluntary Disclosure.