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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics and Business Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi
Kustinah, Siti
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Journal : Journal of Islamic Economics and Business

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The Impact of Board Diversity on Sustainability Finance: The Mediating Role of Green Intellectual Capital in Indonesian Manufacturing Firms Kustinah, Siti; Susyani, Novi; Marlina
Journal of Islamic Economics and Business Vol. 5 No. 1 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

This research examines the influence of board diversity on sustainability finance with green intellectual capital as a mediating variable. This topic is important because it supports companies' efforts to achieve sustainable development goals (SDGs) through a financial approach that considers environmental and social aspects. The main issue being examined is whether board diversity affects sustainable finance, and whether green intellectual capital can mediate that relationship. This research offers a new contribution by integrating three main concepts board diversity, green intellectual capital, and sustainability finance within the context of manufacturing companies in Indonesia, which have not been simultaneously studied in the previous literature. This research uses a quantitative method with a verification approach. The sample consists of 20 manufacturing companies purposively selected from the IDX for the period 2018–2022. Data analysis was conducted using Partial Least Square (PLS). The results show that board diversity has a significant negative impact on green intellectual capital, but does not have a significant impact on sustainability finance. GIC also does not mediate that relationship. The diversity of the board needs to be managed strategically to avoid conflicts that could hinder the company's sustainable financial performance.
Co-Authors Anggionaldi, Muhammad Aprilia, Fadilla Fauzi, Afrizal Iga Ferdiansyah, Angga Fitriyani, Desy Marlina Nafira Iftitah Maulida Yanuar Pontoh, Joseph Febian Sinaga, Hotdy Rizky Hamonangan Susyani, Novi Syabani, Alfian Mirza Yudha Putri, Syadella