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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) JURNAL AKUNTANSI Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Apssai Accounting Review (ApAR) CANANG: Jurnal Pengabdian Masyarakat Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Aktsar: Jurnal Akuntansi Syariah
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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The Moderation Effect of Board Diversity: ESG Disclosure and Financial Performance in Indonesian Meilda Wiguna; Amanda Agnes Silviani; Hardi Hardi; Eka Hariyani; Supriono Supriono; Riska Natariasari
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.14932

Abstract

This study examines the influence of Environmental, Social, and Governance (ESG) on financial performance in Indonesian non-financial companies, with board diversity as a moderating variable. ESG has emerged as a critical factor affecting investor perception and business operations amid growing environmental and social concerns. However, its effectiveness depends on company structure, particularly employee alignment. Using quantitative methods, the study analyzes non-banking firms listed on the Indonesian Stock Exchange through multiple and moderated regressions. Results show ESG positively impacts financial performance, further amplified by board diversity in gender, age, and professional background. This underscores the role of diverse leadership in maximizing ESG benefits. Companies are encouraged to enhance diversity to improve ESG effectiveness, driving stronger financial outcomes and advancing sustainable business practices.
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Ahmad Fauzan Alfiati Silfi Alfiati Silfi Alfiati Silfi Amanda Agnes Silviani Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Aulia Rahman Awalia, Rahmi Azwir Nasir Chici Claraini Dasrol Dasrol David Seand Rafael Lubis Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Harmayanda Id’ha Irna Danita Isma, Muhammad Fauzan Ivonita, Azzahra Julita, Julita Junaidi ' Kamaliah Kamaliah, Kamaliah Kennedy -, Kennedy Khan, Muhammad Arsalan Kurniawan, Raja M.Mubyansa Lidya Elfrina Mela, Nanda Fito Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Nita Wahyuni Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty nur azlina Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Rasuli Rasuli Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Riska Natariasari Risky, Cindi Amelia Rita Anugerah Riza Safitri Rosmayani Rosmayani Safitri Purwanti Ningsih, Helis Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfa Afifah, Ulfa Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zarefar, Arumega Zirman Zirman Zirman Zirman, Zirman