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All Journal Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) Jurnal Riset Keuangan dan Akuntansi (JRKA) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Online Insan Akuntan Journal of Contemporary Accounting MOVE: Journal of Community Service and Engagement Journal of Financial and Behavioural Accounting Jurnal Applied Research in Management and Business Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI Media Akuntansi Perpajakan Jurnal Penelitian dan Pengabdian Masyarakat Journal of Business & Management
Rieke Pernamasari
Universitas Mercu Buana, Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Journal : Journal of Contemporary Accounting

 1 
Does board gender diversity enhance ESG performance? Empirical evidence from Indonesia Pernamasari, Rieke
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art3

Abstract

This study explores the impact of board gender diversity (BGD) on sustainability performance, measured Environmental, Social, and Governance (ESG) disclosure scores, in the Indonesian context. A fixed-effect panel data regression was applied to 405 firm-year observations from 81 companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The results show that BGD positively influences overall ESG performance, with a significant effect on governance performance. However, no significant impact was found on the environmental and social dimensions. These findings suggest that female representation on corporate boards may strengthen governance practices, though its influence on environmental and social initiatives remains limited. This research contributes to the literature on gender diversity and ESG by offering empirical evidence from an emerging market, providing insights for regulators and stakeholders to promote inclusive leadership and sustainable business practices.
Co-Authors Aliftika Cipta Dewi Aulia, Fitra Deden Tarmidi Dina Supriani Febrina Mahliza Fina Melinda Jumrotul Mu’minin Giawan Nur Fitria Hotma Timbul Gultom Ika Yunitasari Indraguna Kusumabrata Natalia, Patricia Sharon Putri, Sheila Damika Raden Mohamad Herdian Bhakti Rahma, Alivia Putri Rista Bintara, Rista Rosdiana, Riska Setiawan, Veronica Sri Purwaningsih Sri Purwaningsih Syifa Nur Rahmawati Triyani Budyastuti