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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Septian, Erlang Dwi
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Economics, Econometrics & Finance Social Sciences

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Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings Septian, Erlang Dwi; Pulungan, Andrey Hasiholan; Nurcholifah, Selfi
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.48175

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.
Co-Authors Andrey Hasiholan Pulungan Nurcholifah, Selfi