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All Journal Jurnal Riset Akuntansi Kontemporer GREENOMIKA
Dillak, Vaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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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.
CEO POWER, GENDER DIVERSITY AND ESG PERFORMANCE: EVIDENCE FROM FINANCIAL COMPANIES IN ASEAN-5 Dillak, Vaya; Hapsari, Tarisha
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16495

Abstract

ESG principles are considered significant because they do not only focus on increasing profits but also pay attention to environmental, social, and good governance aspects. This research aims at analyzing the influence of CEO power and gender diversity on banking companies that go public in ASEAN-5 countries. This research used a non-probability sampling with a purposive sampling technique to select the sample. This technique obtained 24 banking companies going public in ASEAN-5 countries during 2018-2022. The analysis technique used in this research was panel data regression. The result showed that CEO Power and gender diversity positively affected ESG performance, then the control variable ROA had a negative effect as well Size had a positive effect. On the other hand, DER did not affect ESG Performance. The practical implications of the research results for companies stated that companies could implement CEO Power and gender diversity in the corporate environment to support sustainable development goals.
Co-Authors Aulia, Azwani Hapsari, Tarisha Lestari, Adria Wuri