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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Bisnis dan Akuntansi
Hakim, Rio Christantio
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Economics, Econometrics & Finance

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RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Gunawan, Johanes Felix; Hakim, Rio Christantio; Martusa, Riki; Meythi, Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
The Effects of Gender Diversity, Age Diversity, and Organizational Structure on Sustainability Performance Hakim, Rio Christantio; Agustina, Lidya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.55305

Abstract

This study examines the effect of board gender diversity, board age diversity, and organizational structure on corporate sustainability performance in Indonesia. Although companies included in the ESG Leaders Index are expected to demonstrate superior sustainability practices, empirical evidence reveals significant variation in ESG scores, indicating that membership in the index does not automatically guarantee consistent sustainability performance. This study adopts a quantitative approach by analyzing secondary data from 74 companies listed in the ESG Leaders Index of the Indonesia Stock Exchange during the 2022–2023 period. Multiple linear regression analysis is employed to test the proposed hypotheses, with sustainability performance measured using ESG scores provided by Refinitiv. The results show that board gender diversity and board age diversity do not have a significant effect on sustainability performance, indicating that demographic diversity alone is insufficient to influence ESG outcomes without the support of effective governance mechanisms. In contrast, organizational structure is found to have a positive and significant impact on sustainability performance. This study underscores the important role of organizational structure in strengthening ESG performance within the context of emerging economies and provides practical implications for firms and regulators. From a practical perspective, firms and regulators should prioritize strengthening governance structures rather than relying solely on symbolic board diversity. Future research is encouraged to incorporate broader diversity attributes and longer observation periods to enhance generalizability.
Co-Authors Gunawan, Johanes Felix Lidya Agustina Meythi, Meythi Riki Martusa