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Journal : Journal Of Management Science (JMAS)

The influence of sustainability reporting, gender diversity on future firm value and future firm performance Azizah, Mia Nur; Puspawati, Dewita
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.660

Abstract

This study examines the effects of energy use management, water management, and gender diversity on the future performance and value of companies in the energy sector, focusing on those listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. A quantitative research design with descriptive analysis is applied. The sample is selected using purposive sampling, based on criteria such as the availability of sustainability reports. Secondary data is sourced from the sustainability reports of energy firms. The research explores future firm value, represented by Tobin's Q, and future firm performance, measured by Return on Assets (ROA), as dependent variables. The independent variables include energy consumption, water usage, and the proportion of female board members. Data is analyzed using SPSS, with descriptive statistics, assumption tests, and regression analysis. Findings suggest that energy use management has a positive effect on future firm value, whereas water management and gender diversity do not significantly influence firm value. On the other hand, both water management and gender diversity are positively linked to future firm performance. The study's scope is limited by its focus on the energy sector and the short time frame of analysis. Future research could broaden the scope and sample to enhance generalizability. The study recommends that companies adopt transparent and consistent sustainability practices to enhance performance and value, while suggesting that the government consider implementing mandatory sustainability reporting for firms listed on the IDX.
Co-Authors Aflir Nuryulia Praswati Aflit Nuryulia Praswati Agus Endro Suwarno Ahmad Mardalis, Ahmad Akbar Rachmadiansyah, Idham Alexandra, Kanaya Alfandi Rico Yohanda Alfandi Rico Yohanda Alisia, Siti Noor Alvinda Rian Jannatin Alvinia Nabila Amaliyah, Efi Risqi Anggraini, Yayi Bely Arnanda Reza Pramadani Azizah, Mia Nur Banu Witono Banu Witono, Banu Bayu Prakoso Bayu Prakoso, Bayu Christiana Riski Wira Putri Della Mafiana Dian Permatasari, Widowati Efi Risqi Amaliyah Fahrunnisa, Anis Fajar Kholillulloh Farah Atiqah Farid Adi Prasetya Fatimah, Anisa Frasya Nanda Tri Anisa Fuad Hudaya Fatchan Galih Ilham Ramadhan Galih Ilham Ramadhan Galuh Rustina Primastuti Helmia Khalifah Sina Heppy Purbasari Hidayati, Hanifah Nur Huni Sri Runing Sawitri Ihsan Cahyo Utomo Ikbal Lutfian Habrim Suyanto* Juinta Ardiyanti Ketut Pratiwi Khoirul Umam, Muhamad Kholisa Nur Hidayah Kuncaraningrum, Ghefira Putri Rukma Kurnia Rina Ariani Kurniawan, Firdaus Kurniawan, Muhammad Randhy Laila Oshiana Fitria A’zizah Lilis Nurhidayah Lintang Kurniawati Lintang Kurniawati M Mabruroh Mabruroh, M Mafiana, Della Muhammad Abdul Aris Muhammad Wahyuddin Muhammad Wahyuddin Muhammad Wahyuddin, Muhammad Murti, Natasya Salsabilla Nabila, Alvinia Nathaziela Andy Priyaniswa Novel Idris Abas Nur Andriyani Nur Hidayah, Kholisa Nur Prasetyo Aji Oktafiyani, Hanifah Oktaviani oktaviani Ovi Itsnaini Ulynnuha Pratiwi, Fazura Mutiara Pratiwi, Ketut Putri, Christiana Riski Wira Putri, Nabila Lutvi Amanda Rais Alhakim Karismatulloh Rita Wijayanti Rizka Honesty Amalia Sabilana, Putri Azka Safero, M. Nabil Nico Salisa Cita Saniya Seilalisa Aulia Septiana, Woro Risma Sholichah, Elva Kumalasari Sidiq, Husaen Bayu Sina, Helmia Khalifah Sri Murwanti Sultansyah, Akbar Susi Lestari SUSI LESTARI Utami, Retnaning Tyas Varian, Muhammad Davin Yuan Wafiatun Mukharomah Wardana, Arfi Agustian Widia Puspayanti Widowati Dian Permatasari Widowati Dian Permatasari Yayi Bely Anggraini Z Zulfikar, Z Zulfikar Zulfikar