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All Journal Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Eka Natiya Saputri
Universitas Internasional Batam
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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CEO Gender, Massa Kritis Keberagamanan Gender Dewan, dan Kinerja ESG di Indonesia Widijaya Widijaya; Eka Natiya Saputri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11397

Abstract

Objectives: This study examines how female CEOs, critical mass levels of female directors, and their interaction via gender homophily effect ESG performance among Indonesia firms Design/method/approach: A quantitative design employing multiple linear regression with a sample of 403 companies adhering to Global Reporting Initiative guidelines. Variables consist of female CEO, critical mass metric (WOMEN10, WOMEN20. WOMEN40) and interaction terms. Results/findings: Female CEOs have a beneficial and substantial impact on ESG performance. Results for critical mass show variability: WOMEN10 is significantly positive, WOMEN20 is significantly negative, and WOMEN40 shows no significance. Interaction effects are not significant, suggesting the gender homophily does not enhance board effectiveness in this case. Theoretical contribution: This research draws on Critical Mass Theory and the Upper Echelons perspective to enhance understanding of the role of female leadership in promoting sustainability.Practical contribution: Recommends that companies boost female representation in leadership positions to improve ESG outcomes. Limitations: Limited by variation in GRI disclosure quality across firms.
CEO Gender, Massa Kritis Keberagamanan Gender Dewan, dan Kinerja ESG di Indonesia Eka Natiya Saputri; Widijaya Widijaya
Jurnal Akuntansi Manajerial Vol 11, No 1 (2026): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v11i1.9261

Abstract

Abstrak— Tujuan penelitian: Studi ini memperkuat Teori Massa Kritis dan Teori Upper Echelons untuk menjelaskan bagaimana kepemimpinan perempuan memengaruhi keberlanjutan. Desain/metode/pendekatan: Penelitian kuantitatif menggunakan regresi linear berganda dengan sampel 403 perusahaan yang mengikuti pedoman Global Reporting Initiative. Variabel meliputi CEO perempuan metrik critical mass (WOMEN10, WOMEN20, WOMEN40), dan Variabel interaksi. Hasil penelitian: CEO perempuan memiliki berdampak menguntungkan dan signifikan terhadap kinerja ESG. Hasil critical mass bervariasi: WOMEN10 signifikan positif, WOMEN20 signifikan negatif, sedangkan WOMEN40 tidak signifikan. Efek interaksi tidak signifikan, menunjukkan bahwa gender homophily tidak meningkatkan efektivitas dewan dalam konteks ini. Kontribusi teori: penelitian ini mengacu pada Teori Massa Kritis dan perspektif Upper Echelons untuk memperdalam pemahaman mengenai peran kepemimpinan perempuan dalam mendorong keberlanjutan. Kontribusi praktik/kebijakan: Merekomendasikan perusahaan untuk meningkatkan representasi perempuan dalam posisi kepemimpinan guna memperbaiki kinerja ESG. Keterbatasan: Terbatas oleh variasi kualitas pengungkapan GRI antar perusahaan.Abstract— Objectives: This study examines how female CEOs, critical mass levels of female directors, and their interaction via gender homophily effect ESG performance among Indonesia firms Design/method/approach: A quantitative design employing multiple linear regression with a sample of 403 companies adhering to Global Reporting Initiative guidelines. Variables consist of female CEO, critical mass metric (WOMEN10, WOMEN20. WOMEN40) and interaction terms. Results/findings: Female CEOs have a beneficial and substantial impact on ESG performance. Results for critical mass show variability: WOMEN10 is significantly positive, WOMEN20 is significantly negative, and WOMEN40 shows no significance. Interaction effects are not significant, suggesting the gender homophily does not enhance board effectiveness in this case. Theoretical contribution: This research draws on Critical Mass Theory and the Upper Echelons perspective to enhance understanding of the role of female leadership in promoting sustainability.Practical contribution: Recommends that companies boost female representation in leadership positions to improve ESG outcomes. Limitations: Limited by variation in GRI disclosure quality across firms.
Co-Authors Widijaya Widijaya Widijaya, Widijaya