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All Journal Jurnal Paradigma Akuntansi Journal of Management Studies and Development
Setiawan, Bryan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Board Diversity and ESG Performance in Indonesia: The Role of Financial Performance Moderators Setiawan, Bryan; Yusup, Adi Kurniawan
Journal of Management Studies and Development Vol. 4 No. 03 (2025): Forthcoming Issue - Journal of Management Studies and Development
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/jmsd.v4i03.1305

Abstract

This study investigates the effect of board diversity, specifically gender, age, and nationality, on Environmental, Social, and Governance (ESG) scores in non-financial publicly listed companies in Indonesia from 2019 to 2023. Using Resource Dependence Theory, the study also examines whether profitability and cash flow moderate these relationships. A fixed effects panel regression was applied to 28 firms, resulting in 140 firm-year observations. The results show that gender diversity significantly improves ESG performance, while age diversity has an adverse effect. Nationality diversity alone has no significant impact. Nationality diversity does not substantially influence ESG performance on its own. However, Cash flow and profitability strengthen the effect of ND on ESG. Meanwhile, financial performance indicators alone do not significantly enhance ESG outcomes. These findings suggest that financial capacity allows firms to leverage diverse boards for sustainability goals better. The study offers practical insights for managers and regulators to align board composition with ESG strategies and encourages further research on other forms of board diversity.
FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Setiawan, Bryan; Nugroho, Vidyarto
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26444

Abstract

This study aims to determine the effect of asset structure, firm size, liquidity, profitability, and sales growth on capital structure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 period. Purposive sampling was used as the sampling technique and obtained as many as 43 companies. Data processing using EViews software version 12. The analysis technique used in this research is multiple linear regression analysis. The results of the study found that asset structure has no effect on capital structure. Firm size has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Profitability has no effect on capital structure. Sales Growth has no effect on capital structure.
Co-Authors Adi Kurniawan Yusup Vidyarto Nugroho