Analisis Faktor Determinan Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan yang Terdaftar dalam Indeks LQ–45 Tahun 2019 – 2022)

This research aims to find out whether gender diversity, audit committees, institutional ownership, and employee pressure has a significant effect on the sustainability report. This research method is a quantitative research by taking samples using a purposive sampling technique based on predetermined characteristics of 20 companies listed in the LQ-45 index for 2019-2022. The type of data used is secondary data and the method of analysis used is panel data regression using Eviews. The results of the study show that the calculation of the hypothesis, namely gender diversity, has no significant effect on the sustainability report with a significant level of 0.5341> 0.05. The audit committee has no significant effect on the sustainability report with a significant level of 0.6224>0.05. Institutional ownership has no significant effect on the sustainability report with a significant level of 0.1466>0.05. Employee pressure has a positive and significant effect on the sustainability report with a significant level of 0.0105<0.05. For simultaneous testing, an F count of 3.812784 is obtained with a probability of 0.000022 <0.05, meaning that gender diversity, audit committee, institutional ownership, and employee pressure simultaneously influence the sustainability report.

Distribution, Genetic and Biochemical Characterization of Wild and Cultivated Olive in Azad Jammu and Kashmir

The floristic composition within 25 stands was recorded from 390 m to 2158 m on gentle slopes of Azad Jammu and Kashmir. There were 87 plants species of 39 families; Poaceae, Astraceae and Papilionaceae were important families in the investigated area. Four plant associations, Olea-Berberis-Punica, Olea-Olea-Dodonaea, Olea-Olea Zanthoxylum and Olea-Ficus-Ricinus were recorded by cluster analysis and Detrendent correspondence analysis (DCA) technique. The dense Olea forests were found within the range of 390-1500 m, considered as potential sites, whereas the sparse populations were found beyond the range of 1500 m. This area has suitable climatic conditions to support cultivation of olive in Azad Jammu and Kashmir. Wild (O. cuspidata) and cultivated olive (O. europaea) grow in northern regions of Pakistan and Azad Jammu and Kashmir are expected to have considerable inter and intra-species genetic variability due to adaptation to the various environmental conditions. In present study the genetic relationship was investigated in wild and cultivated olive populations growing in Azad Jammu and Kashmir by using four primer combinations during amplified fragment length polymorphism (AFLP) analysis. Genetic relationships were displayed in a dendrogram based on Unweighted Pair Group Method (UPGMA) and Principal Component Analysis (PCA). Four clusters were clearly separating wild and cultivated olive populations from each other indicates that the Olea cuspidata (wild) and Olea europaea (cultivated) were divergent. The insightful difference between wild and cultivated populations and the close relationship among Olea europaea accessions had confirmed that the cultivated olive did not develop locally but were introduced from abroad, propagated by grafting on local wild olive. Moreover, analysis of cultivated olive showed that they are probably from same population with common ancestory. In the actual application, the measurement of genetic variation among these populations is needed to guide the on-going grafting of Olea europaea while ensuring that a substantial genetic diversity is preserved within the study area. For the Olea europaea nursery industry, this study can be useful to eliminate duplication of the clones and ensure diversity of the propagated clones for grafting on Olea cuspidata.