Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi
Ni Kadek Desi Natalia
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
The Effect of Board Characteristics on Sustainability Performance of Energy Sector Companies in Indonesia Ni Kadek Desi Natalia; Ayu Aryista Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to provide empirical evidence on the influence of board characteristics, namely board size, board gender diversity, board educational background, and board meetings on the sustainability performance of the energy sector listed on the Indonesia Stock Exchange for the period 2021-2023.  The analysis technique used was multiple linear regression analysis. The research sample consisted of 26 companies with 78 observations determined through purposive sampling. The results findings that board educational background and board meetings had a positive effect on sustainability performance. These results support stakeholder theory as the theory underlying the relationship between board characteristics and sustainability performance.
Co-Authors Ayu Aryista Dewi