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All Journal Goodwood Akuntansi dan Auditing Reviu
Ratna Septiyanti
Universitas Lampung, Bandar Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Board Gender Diversity and Environmental, Social, and Governance Disclosure during the Pandemic Ratna Septiyanti; Anton Elfrino Trisanto; Yudithia Yudithia; Wahyo Yuniartoto; Elmyra Zerlina
Goodwood Akuntansi dan Auditing Reviu Vol 3 No 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.7715

Abstract

Purpose: This study examines the effects of female board representation and the Coronavirus Disease 2019 (COVID-19) global health crisis on multidimensional Environmental, Social, and Governance (ESG) disclosure among European listed firms.Research Methodology: The study employs panel data from 121 firms continuously listed in the STOXX Europe 600 Index over the period 2008–2021. Multivariate Analysis of Variance (MANOVA) is employed to examine the simultaneous effects on the three ESG dimensions, followed by univariate Analysis of Variance (ANOVA).Results: The results show that both the global health crisis and female board representation significantly influence multidimensional ESG disclosure.Conclusions: The findings demonstrate that both the COVID-19 global health crisis and female board representation significantly influence firms' ESG disclosure. The results indicate that external institutional conditions and internal board characteristics are both relevant to corporate ESG transparency. The effects of these factors differ across ESG dimensions.Limitations: The study focuses on continuously listed STOXX Europe 600 firms and the 2008–2021 period, which may limit the generalisability of the findings to other markets and institutional contexts.Contributions: This study contributes to the institutional theory by integrating an external institutional shock with an internal governance characteristic to explain multidimensional ESG disclosure. This study identifies differentiated drivers of ESG disclosure and shows that board gender diversity and crisis-related institutional pressures are associated with different patterns of ESG transparency.
​Capital Market and Financial Liberalization: Evidence from Sub-Saharan Africa Ratna Septiyanti
Goodwood Akuntansi dan Auditing Reviu Vol 3 No 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.7781

Abstract

Purpose: This study investigates whether International Financial Reporting Standards (IFRS) adoption, market breadth, and trading activity contribute to capital market depth in sub-Saharan Africa (SSA). Research Methodology: This study employs multiple regression analysis to examine the effects of IFRS adoption, market breadth, and trading activity on capital market depth using a panel of datasets comprising Kenya, Nigeria, and South Africa situated within three decades of financial liberalization era prior to the COVID-19 pandemic. Results: IFRS adoption, market breadth, and trading activity positively and significantly affect capital market depth, with trading activity having the strongest effect. These findings underscore governance reforms and market participation in developing SSA’s financial markets. Conclusions: The findings indicate that IFRS adoption, market breadth, and trading activity are positively associated with capital market depth in Kenya, Nigeria, and South Africa. Trading activity has the strongest association, followed by market breadth and IFRS adoption. The results suggest that capital market development depends on accounting reform, active trading, and wider market participation. Limitations: The analysis was limited to 1990–2019, which limits the findings to more recent periods. Contributions: This study extends the research on capital market development by examining IFRS adoption alongside market breadth and trading activity during financial liberalization. It provides comparative evidence from three major Sub-Saharan African markets and shows that market participation and trading activity are important correlates of capital market depth, along with financial reporting reform.
Does Environmental, Social, and Governance Disclosure Improve Financial Performance Evidence from Latin American Firms Ratna Septiyanti
Goodwood Akuntansi dan Auditing Reviu Vol 4 No 1 (2025): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v4i1.7782

Abstract

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on corporate financial performance among firms in Latin America (LATAM). The study seeks to determine whether greater ESG disclosure contributes to improved financial outcomes.Research Methodology: This study employs a quantitative research approach using secondary data from 86 LATAM firms over a decade of observation. The data were analyzed using linear regression analysis.Results: The findings reveal that ESG disclosure positively and significantly affects financial performance.Conclusions: This study concludes that ESG disclosure positively influences firms' financial performance in LATAM. Companies with stronger ESG transparency tend to achieve higher profitability.Limitations: This study is limited to publicly listed LATAM firms over a decade, which may reduce the generalizability of the findings to different contexts or regions.Contributions: This study contributes to stakeholder theory by providing empirical evidence from the Latin American region. Keywords: corporate governance, ESG disclosure, financial performance, Latin America
Co-Authors Anton Elfrino Trisanto Elmyra Zerlina Wahyo Yuniartoto Yudithia Yudithia