Jurnal Akuntansi
Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024

Peran Gender Diversitas dalam Meningkatkan Kolaborasi Komite Audit dan Kepemilikan Manajer Terkait Kinerja Lingkungan: Audit

Putri, Sherin Kristina (Unknown)
Anggraini, Melisa (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

Environmental performance has become a focus for investors because it reflects the company's responsibility towards the natural ecosystem and its surroundings. Environmental performance has become one of the components that influences investment decisions. One of the components that influences environmental performance is governance and gender diversity. This study examines the role of gender diversity in strengthening the relationship between the audit committee and managerial ownership on the company's environmental performance. This study covers all companies from various sectors listed on Bloomberg in 2015 - 2022. The analysis method used in this study uses a quantitative method using secondary data. The results of the study indicate that management ownership significantly affects social and environmental performance. In addition, gender diversity will strengthen the relationship between managerial ownership and environmental performance. These findings highlight the importance of women's inclusion in supervisory and managerial positions to improve the company's environmental responsibility. Thus, this study makes an important contribution to the literature on corporate governance and environmental performance, as well as providing practical implications for companies and policy makers in developing strategies to improve environmental sustainability through gender diversity.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Accounting Faculty of Economics focuses on research articles on the topics of financial accounting, management accounting, public sector accounting, auditing, Islamic financial accounting, banking, taxation, capital markets, information system, and other relevant research ...