Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Accounting and Finance Studies
Butar Butar, Dea Tiara Moonalisa
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Board Effectiveness on Firm Performance with Sustainability Disclosure as Mediating Variable Butar Butar, Dea Tiara Moonalisa; Winny, Winny; Ramadan, Mariska
Accounting and Finance Studies Vol. 5 No. 1 (2025): (Issue-January)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs51.14332025

Abstract

Board effectiveness plays a pivotal role in shaping the performance of firms listed on the Indonesian Stock Exchange (IDX). This research examines the effectiveness of the board of directors on firm performance of companies listed on the Indonesian Stock Exchange (IDX), which is mediated by sustainability disclosure. This research used data from 2020 to 2022, with 105 data from 35 companies listed on the IDX. The results showed that board effectiveness has a positive effect on firm performance. Furthermore, the findings indicate that sustainability disclosure does not significantly affect firm performance, and sustainability disclosure cannot be used as a mediating variable in this research. This research has implications for expanding insight, specifically for managers, investors, and regulators – especially those who aim to improve firm performance in emerging markets.
The Influence of Corporate Governance and Gender Board Diversity on Climate Change Disclosure: Evidence from Indonesian Listed Companies Butar Butar, Dea Tiara Moonalisa; Paskah De La Cruz, Christofer; Itan, Iskandar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3933

Abstract

Climate change disclosure is a crucial aspect of corporate sustainability, reflecting how firms address environmental risks and communicate their climate-related initiatives to stakeholders. This study aims to examine the relationship between board gender diversity, corporate governance, and the extent of climate change disclosure among publicly traded companies in Indonesia. Using a quantitative research design, data were collected from companies listed on the Indonesia Stock Exchange from 2019 to 2023, and regression analysis was conducted to assess the impact of board gender composition, board size, board independence, and other governance structures on climate-related disclosures, with information sourced from sustainability reports and annual reports. The results reveal that board gender diversity, particularly independent female directors, and larger board size positively and significantly influence the level of climate change disclosure, whereas financial performance measures such as firm size, return on assets, return on equity, and leverage do not exhibit significant effects. These findings indicate that governance and structural factors, rather than purely financial metrics, drive voluntary environmental transparency. This study highlights the importance of promoting gender-diverse boards and strengthening corporate governance to enhance climate-related reporting, improve stakeholder trust, and support sustainable business practices aligned with global environmental goals.
Co-Authors Iskandar Itan, Iskandar Paskah De La Cruz, Christofer Ramadan, Mariska Winny, Winny