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All Journal JURNAL AKUNTANSI
Amanda Agnes Silviani
Universitas Riau
Economics, Econometrics & Finance Social Sciences

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The Moderation Effect of Board Diversity: ESG Disclosure and Financial Performance in Indonesian Meilda Wiguna; Amanda Agnes Silviani; Hardi Hardi; Eka Hariyani; Supriono Supriono; Riska Natariasari
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Co-Authors Eka Hariyani Hardi Hardi Meilda Wiguna Riska Natariasari Supriono Supriono