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All Journal Greenation International Journal of Economics and Accounting
Junaid M. Shaikh
University Technology Brunei, Bandar Seri Begawan, Brunei
Economics, Econometrics & Finance

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Board Composition and Greenwashing: Does Managerial Ownership Matter? Putri Ramadhani; Rahmawati Rahmawati; Junaid M. Shaikh; Sri Murni
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.980

Abstract

Awareness of environmental issues has become a focus for all parties. United Nations has focused on sustainability, and Indonesia has joined in supporting efforts to address it. This has led the Indonesian government to issue regulations requiring companies to participate in sustainability initiatives and report on them. Many have submitted sustainability reports, yet numerous companies still receive low ratings from the Ministry of Environment regarding their concrete actions on sustainability. This may indicate greenwashing. To address this issue, effective corporate governance is necessary, particularly through board size and board gender diversity. The objective of this study is to analyze the influence of board size and board diversity on greenwashing, with managerial ownership serving as a moderator. The research method used in this study is quantitative research. The research subjects are companies listed on the Indonesia Stock Exchange that employ a two-tier board structure, dividing the board into the board of directors and the board of commissioners. The results of this study indicate that neither the size of the board of directors nor that of the board of commissioners influences greenwashing. Gender diversity among board directors and commissioners reduces greenwashing. Managerial ownership only strengthens the influence of board diversity on greenwashing.
Co-Authors Putri Ramadhani Rahmawati Rahmawati Sri Murni