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Rina Yuniarti, Rina
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Corporate Governance and Board Gender Diversity as Moderators of Environmental Innovation on Financial Performance in Indonesia Rina Yuniarti; Husaini Husaini; Soedjatmiko Soedjatmiko
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.724

Abstract

Purpose: Focusing on environmental strategic practices, this study examines whether Environmental Performance and carbon emission disclosure generate financial value and whether such value is contingent upon gender diversity and corporate governance mechanisms. This study emphasizes the strategic role of internal governance mechanisms in optimizing financial returns from environmental initiatives, especially in Indonesia, where regulatory and environmental pressures are intensifying. Method: Using a quantitative approach, this study uses secondary data from annual and sustainability reports of firms listed on the Indonesia Stock Exchange for 2023–2024. Environmental innovation was measured using Environmental Disclosure Index based on environmental information disclosed. Carbon emission disclosure was assessed based on GRI 305 indicators, financial performance was proxied by Return on Assets (ROA), gender diversity was measured by the proportion of female directors/commissioners, and corporate governance was proxied by the proportion of independent commissioners. Using purposive sampling, the study obtained 354 firm-year observations from 177 firms. The hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM). Findings: Model estimation results show that both environmental innovation and carbon transparency are associated with improved profitability. Importantly, this relationship intensifies in the presence of heterogeneous board representation and effective governance controls, underscoring the conditional nature of sustainability-driven financial gains. Implications: The findings provide practical implications for corporate managers in strengthening sustainability-oriented governance strategies, for investors in evaluating firms’ long-term sustainability performance, and for regulators and policymakers in encouraging stronger environmental disclosure and board diversity practices in emerging markets such as Indonesia. Novelty/Value: Unlike prior studies in Indonesia that primarily examine the direct effect of environmental practices on financial performance, this study develops an integrated framework by investigating the simultaneous moderating roles of gender diversity and corporate governance in the relationship between environmental strategies and financial performance. The study extends the stakeholder and contingency perspectives in emerging markets.
Co-Authors Adi Reso Sentono adi reso sentono Adiansyah, Dicky Adio Peratama Adriadi, Rekho Afrina Afriziz, Avil Agusta, Rian Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ainun Nisak, Nuril Amelia Nur Anggraini Ana Nur Lestari Andino Pratama Anisya Putri Apridiansyah, Yovi Aprilia, Gita Rizky Ar Rahman, Muhammad Hafiz Arianto, Tezar Arieska, Yuan Virga Septa Azzah Nabila Bahrun, Khairul Budi Astuti Budi Astuti Chris Santi Oktavia Cindi Fatika Darmi, Anita Setiani David Chandra Deby Deby Diah Khairiyah Diah Khariyah Dinal Eka Pertiwi Dwi Apriliani Ningsih Dwi Okta Nurkhofifah Eko Sugiyanto Ekowati, Sri Erlangga, Bayu Eti Arini Eva Desembrianita Febriani, Dwinda Fika Astrianti Finthariasari, Meilaty Gatot Wijayanto Gunawan Gunawan Haikal Zaqi, Muhammad Handayani, Sri Herdianto Herdianto Hernadianto Hernadianto, Hernadianto Husaini Husaini Intan Cristuin Monica Intan Suwidya Irzan Irzan Izzah Sholehah Jandipa Loparis Jedli Saputra Johari, Bima Julianda, Yuda Khairul Bahrun Kusuma, Merta Lia Puspitas Sari Lisdayanti, Septina Lise Salma Nurdia Lubis, Elfahmi Marini Marini . Marini Marini Meilaty Finthariasari Merri Sri Hartati Mirra Sri Wahyuni Mirra Sriwahyuni Mirra Sriwahyuni Moh. Zainal Fanani, Moh. Zainal Muchlis Muchlis Muhammad Al-Aziz Fitra Bunaya Mukadar, Amir Muntahana Muthmainah, Noor Nadia Anisah fauziah Nadia Safitri Nadya Nur Wulandari Nensi Yuniarti Zs Nensi Yuniarti. Zs Nikita Valentin Nisak, Nuril Ainun Octania, Ravika Okta Amiko Naka Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi Pedi Riswandi Pedi Riswandi, Pedi Pitra, Ahmad Pratama, Andino Putri, Mulya Rizki Rahayu Puji Astuti Rahmat Jumri Rahmiati Rahmiati Ramdhan Kurniawan Ranidiah, Furqonti Ratna Wili Rebi Rahmad Ramadan Resthi Amandaputri Rifqo, Muhammad Husni Rio Saputra Ririn Harini Riswandi Pedi Rizki Pratama Rizky Faizal Anwar Salsa, Zahra Saroni, Saparudin Sella Nopaleo Sapitri setiawan, Darma Setiawati, Sindi Setiorini, Hesti Shoimah, Dyah Nafidatus Skripsiana, Nika Sterina Soedjatmiko Soedjatmiko Sri Ekowati Subandrio Subandrio Sugiyanti, Kholifah Sumarlan, Ahmad Surya Aprianti Surya Suwandana, I Made Adi Tiara Anjellina Putri Ummul Khair Uswatun Hasanah Venza Aditiya, Okta Wili, Ratna Witri Gustina Wulandari, Yohana Putri Yudha, Romadhona Kusuma Yulia Darmi Yuliana Yuliana Yulinda, Ade Tiara Yusmaniarti