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All Journal Jurnal Ilmiah Universitas Batanghari Jambi JUMANJI (JURNAL MANAJEMEN JAMBI) Management Studies and Entrepreneurship Journal (MSEJ) GREENOMIKA Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Bhinneka JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat) International Journal of Economics, Business and Innovation Research
Lestari, Adria Wuri
Universitas Adiwangsa Jambi
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : GREENOMIKA

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Enhancing ESG Disclosure: The Role of Profitability, Financial Slack, and Board Gender Diversity in Indonesian and Malaysian Banks Sector Aulia, Azwani; Lastari, Adria Wuri; Dillak, Vaya
GREENOMIKA Vol. 7 No. 1 (2025): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2025.07.1.7

Abstract

This study employs a quantitative method with multiple regression analysis to examine the influence of profitability, financial slack, and board gender diversity on ESG disclosure among companies listed on the Jakarta and Kuala Lumpur Stock Exchanges. The population consists of 234 companies, with a sample of 60 companies selected through purposive sampling method. Data were analyzed using SPSS software for hypothesis testing. The results indicate that profitability, financial slack, and board gender diversity significantly enhance ESG disclosure by enabling companies to allocate resources more effectively for social and environmental activities. The study’s implications highlight the importance of digitalization in accelerating data collection and improving the accuracy and transparency of ESG disclosures, enabling companies to be more accountable in sustainability reporting. These findings contribute valuable insights for advancing sustainable and transparent corporate governance practices.
Co-Authors Aditya Pradana, Aditya Ahmad Hidayatullah Alan Yulianza Alan Yulianza Apriyandi, Rian Fitra Arjun, M Aulia, Azwani Bella Hartati Dillak, Vaya Edeline, Devina Edwina Suwandi Salim Efandri Agustian Eka Julianti Efris Saputri Felix Hartanto Hasminidiarty Hasminidiarty Haviz Taufik Hendry . Hendry Hendry Indah Mutiara Kiki Helencia Liona Efrina S M. Zahari marwan setiawan Melda Gusmirayanti Melda Gusmirayanti Mhd Mayu Pradana S Mulia Inda Purwati Primadiva, Parassela Pangestu Ramadani, Suci Rona Indara Syamsudin Vera Amalia Winda Revalina simarmata Windy Fortuna Yunan Surono, Yunan