Tuesday, October 7, 2025, the Faculty of Economics and Business, Trisakti University, held an Open Doctoral Promotion Session in Economics with a concentration in Accounting at Campus A, Hendriawan Sie (S) Building, 8th floor. At the age of 27, Dr. Yulia Eka Riyanti, S.Ak., M.Ak., MM. was awarded her Doctorate with the grade of “Very Satisfactory” and is the 185th Doctorate graduate in the Doctoral Program in Economics with a concentration in Accounting.

Dr. Yulia Eka Riyanti, S.Ak., M.Ak., MM presented a dissertation entitled “The Effect of Board Diversity, Environmentally Friendly Leadership Transformation, Digital Transformation, ESG Certification, and Environmentally Friendly Technology on Annual Report Disclosure with the Moderation of the Sustainability Committee.” The novelty of this research lies in the development of annual report measurements by developing indicators based on OJK Regulation No. 51/POJK. 03/2017 of 2017 and POJK No. 29/POJK.04/2016, which has been incorporated into the Financial Services Authority Circular Letter No. 16/SEOJK.04/2021 concerning the Form and Content of Annual Reports of Issuers or Public Companies. The novelty of the dimension is to refine the measurement.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPM (Asia), accompanied by the Chair of the Doctoral Program in Economics with a Concentration in Accounting and also the Promoter, Prof. Dr. Etty Murwaningsari, Ak., MM., CA, and Co -Promoter Prof. Juniati Gunawan, MSi, PhD, CRA, CGP, CA, as well as examiners Prof. Dr. Titik Aryati, Ak., M.Si., CA, Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA, Dr. Temy Setiawan, S.E., Ak., M.Ak., CA., CIBA., CPMA, and External Examiner Prof. Ir. Roy H.M. Sembel, MBA., Ph.D., CSA., CIB.

Novelty This study develops measurement indicators for Annual Reports based on Financial Services Authority Circular Letter Number 16/SEOJK. 04/2021 concerning the Form and Content of Annual Reports of Issuers or Public Companies by adding two dimensions that refer to IFRS S1 and IFRS S2, as well as PSAK 224 concerning Related Parties.

The research results of the study show that Environmentally Friendly Leadership Transformation, Digital Transformation, ESG Certification, and Environmentally Friendly Technology have an impact on Annual Report Disclosure. However, Board Diversity does not affect annual report disclosure. Furthermore, the Sustainability Committee is able to strengthen the influence of Board Diversity and ESG Certification on Annual Report Disclosure. The Sustainability Committee is unable to strengthen the influence of Digital Transformation, Environmentally Friendly Leadership Transformation, and Environmentally Friendly Technology on Annual Report Disclosure.

The results of this dissertation by Dr. Yulia Eka Riyanti are expected to contribute to the development of annual reporting standards in Indonesia. This research has implications for the development of policies by regulators related to sustainability, the development of policies for companies related to equality and the implementation of sustainability, as well as for investors in making investments that always consider ESG aspects.