Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business
Christina Natalia Agnes Manik
Universitas Tanjungpura
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ESG Analysis of Profitability: A Perspective on Board Gender Diversity in Indonesian Healthcare Companies Christina Natalia Agnes Manik; Nadya Eka Putri; Djunita Permata Indah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 4 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M UIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i4.12342

Abstract

This study aims to examine the impact of ESG on profitability, with board gender diversity serving as a moderating variable, among healthcare companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed, utilizing secondary data obtained from corporate annual reports and sustainability reports. The study sample comprised 22 companies, resulting in a total of 88 observations selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the aid of SPSS v32. The results indicate that neither ESG nor board gender diversity has a significant effect on profitability in isolation. However, board gender diversity was found to positively moderate the impact of ESG on profitability. These findings suggest that gender diversity within the board of directors can enhance the effectiveness of ESG implementation in boosting the profitability of healthcare companies in Indonesia.
Co-Authors Djunita Permata Indah Nadya Eka Putri