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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Nadifah, Rifda
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics Social Sciences

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Pengaruh Keberagaman Dewan terhadap Nilai Perusahaan melalui Kinerja ESG Nadifah, Rifda; Dahlan, Muhammad; Handoyo, Sofik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4245

Abstract

Purpose: This study examines the effect of board characteristics—gender diversity, cultural background, expertise, and experience—on firm value, with Environmental, Social, and Governance (ESG) performance serving as an intervening variable. The research focuses on publicly listed companies across five European Union countries: Germany, France, Italy, Spain, and the Netherlands. Methodology/Approach: A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The sample was drawn through purposive sampling, targeting firms that disclosed ESG scores and provided comprehensive data on board composition. Results/Findings: The findings indicate that only gender diversity within boards has a significant and positive effect on ESG performance. Other characteristics—cultural background, expertise, and experience—did not show significant impacts. Additionally, ESG performance itself was not found to have a significant influence on firm value. Similarly, board characteristics did not directly affect firm value in this study. Conclusions: The results suggest that while gender diversity may strengthen ESG-related outcomes, this does not necessarily translate into higher firm value within the observed context. This highlights a gap between ESG initiatives and tangible financial performance. The findings underscore the importance of effective governance practices that integrate ESG into broader corporate strategies rather than relying solely on board diversity. Limitations: This study is limited to five EU countries and a single observation period, restricting the generalizability of the results. Contribution: The study contributes to corporate governance literature by clarifying which board attributes improve ESG performance under EU gender quota regulations and offering insight into why diversity alone may not directly increase firm value.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Nadifah, Rifda; Kusuma, Poppy Dian Indira; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.911 KB) | DOI: 10.20884/1.sar.2020.5.1.3028

Abstract

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.
Co-Authors Arofah, Triani Kusuma, Poppy Dian Indira Muhammad Dahlan Sofik Handoyo