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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Suwarno
Universitas Muhammadiyah Gresik
Economics, Econometrics & Finance Education

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Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

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Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan Shafira Choirun Nissa; Suwarno
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2151

Abstract

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.
Co-Authors Rahmasari Laila Nur Khusna Shafira Choirun Nissa