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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Artificial Intelligence and Digital Business Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Jurnal Sains Manajemen  Nitro Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi JAKBS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan International Journal Multidisciplinary Science PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Akuntansi Keuangan Dan Perpajakan Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Journal of International Conference Proceedings

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Gender Diversity as a Moderator: Exploring its Impact on the Link Between Sustainability Reporting and Firm Value Chen, Ming; Robiani, Bernadette; Saftiana, Yulia; Mukhtaruddin, Mukhtaruddin
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3667

Abstract

This study seeks to examine the influence of gender diversity on the relationship between sustainability reporting and firm value in Indonesian manufacturing enterprises from 2021 to 2023. This study utilizes secondary data derived from the annual reports of firms listed on the Indonesia Stock Exchange (IDX). This study measures gender diversity by the percentage of female members on a company's board of commissioners. Sustainability reporting is measured using the GRI 2016 standards, with the economic sector divided into 6 subsections consisting of 13 indicators, the environmental sector divided into 8 subsections consisting of 30 indicators, and the social sector divided into 19 subsections consisting of 34 indicators. Firm value is measured using the Price-to-Book Value ratio. The research sample consists of consumer non-cyclicals, and purposive sampling technique is employed. To analyze the data, this study applies Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that gender diversity does not moderate the effect of sustainability reporting on firm value. This finding suggests that while sustainability reporting may influence firm value, gender diversity does not have a significant moderating effect in the context of manufacturing companies in Indonesia. This study recommends considering other factors that may be more effective in moderating the relationship between sustainability reporting and firm value.Keywords: "Gender Diversity"; "Sustainability Report"; and "Firm Value"
Co-Authors Abdul Manan Adhalia Tryani Agil Novriansa Alfarizi, Ikhsan Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Alya Zalfa Adelinia Annisa Rizkyta Yulie Astuti, Cantika wati famly Bernadette Robiani Cantika Mauli Tamara Marasin Cinda Nongfasya Ruwary Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Fadlurahman, Rafi Failasufa, Mila Farahdiba M C, Siti Febriani, Fenti Fitriyani, Andi Adelia Dwi Florencia, Irene Tri Franko, Marvin Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Hasibuan, Mahdanisa Anggita Helmy Royaldi Ika Sasti Ferina, Ika Sasti Imam Asngari Jainal Arifin Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Jhonson, Jhonson Junaidi, Nabila Arie Ka Utama, Hendri Kartasari, Shelly Febriana Kiky Anggrita Kisma Dian Krisna Praditya Marliana Marliana, Marliana Marliani Marliani Martinus Priandono Meilanda, Putri Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muhammad Tavif Al Muzacky Muizzuddin Muizzuddin, Muizzuddin Muzakki, Faiz Nabila, Nasywa Naufal Adiwidya Ramawi Nazari, Esa Cahyani Novelia, Riska Novelia, Rizka Nugraha, Ahmad Rafli Nur Shinta, Amelia Putri Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Padriyansyah Prasetyawati, Tyas Pratama, Bobby Pratiwi, Trie Sartika Pungki Purnomo, Pungki Purba, Anggi Martuah PUTRI RIZKIYAH Putri, Ayu Fitria Putri, Mareta Putri, Shelly Prahadian Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Ruwary, Cinda Nongfasya Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Sasha Salsabilah Setiawan, Eka A Setiawati, Riza Shelly, Kartasari F Siahaan, Hani Sihombing, Belandina Anita Sere Sinta, Clara Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Talita Adelia Zahira Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri Zaneta, Delia Zara Zufaro, Vanza Atha Zurdiansyah, Zurdiansyah