Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING
Sihombing, Sergyo Reziro
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Influence of Board Characteristics on ESG Performance Sihombing, Sergyo Reziro
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 1, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.1.114-142

Abstract

This study aims to examine the influence of board characteristic which are board tenure, board remuneration, woman on board, and board age on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange from 2019-2022, companies that make or complete annual reports and sustainability reports from 2019-2022, and companies that have ESG scores available during the observation period from 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 28 companies. The data analysis method used is multiple regression analysis. The results of this study indicate that board tenure negatively influences the ESG performance, woman on board influences the ESG performance, board educational background and board age does not influence the ESG performance. Keywords: ESG Performance, Board Tenure, Board Remuneration, Woman on Board, Board Age
Co-Authors