Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Vol. 12 No. 1 (2025): Vol. 12 No. 1 (2025)

Women on the Board: The Impact of Political Connections and Gender Diversity on Sustainability Reporting

Moch Mohtar (Unknown)
Bambang Sugeng (Unknown)
Puji Handayati (Unknown)



Article Info

Publish Date
07 Jul 2025

Abstract

This investigation aims to analyze the influence of gender diversity and political connections on sustainability reporting disclosures in Indonesia between 2019 and 2023. This investigation utilized purposive sampling, yielding a total of 161 units of analysis. The analysis conducted in this study comprised descriptive statistics and panel data regression, employing E-Views 12 software for the computations. The findings of this study indicate that gender diversity has a positive and significant impact on sustainability reporting disclosure. At the same time, political affiliations have no impact on the transparency of sustainability reporting. The control variables of CEO narcissism and audit committee have a positive and significant effect on sustainability reporting disclosure, while CEO traits and firm size do not influence sustainability reporting disclosure. This study indicates that to improve the precision of findings, subsequent inquiries ought to be carried out over a longer period.

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Journal Info

Abbrev

iqtishadia

Publisher

Subject

Economics, Econometrics & Finance

Description

Publishes mainly focuses on the major problems in the development of Islamic Business and economic areas, such as Islamic economic thoughts, Islamic economic and business, Islamic philanthropy (zakat, infaq, shadaqah, and waqf), halal industry (food tourism, product), Islamic microfinance, Islamic ...