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Yandi Suprapto
Management Study Program, Faculty of Business and Management, Universitas Internasional Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Dari Keberagaman ke Nilai: Bagaimana ESG Menghubungkan Keberagaman Gender dan Nilai Perusahaan Candy; Verawati; Yandi Suprapto
Jurnal Manajemen dan Keuangan Vol 14 No 2 (2025): Journal Management and Finance
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i2.12843

Abstract

This study aims to analyze the effect of gender diversity on firm value with ESG performance as a mediating variable. The research was conducted on 65 manufacturing companies in Indonesia that implement ESG performance and have published audited financial reports from 2019 to 2023. A quantitative method was employed using purposive sampling, and data analysis was conducted using Stata 17. The results show that slot777 gender diversity has a significant effect on firm value through ESG performance as a mediator. Gender diversity has a positive influence on ESG performance, while ESG performance has a negative impact on firm value. These findings highlight the important role of ESG in bridging the relationship between gender diversity and firm value.
Co-Authors Candy Verawati