Indonesia Auditing Research Journal
Vol. 14 No. 3 (2025): September: Auditing, Finance, IT Plan, IT Governance, Risk

The influence of environmental, social, and governance on financial performance with gender diversity as a moderating variable

Ningtyas, Harfiahani Indah Rakhma (Unknown)

Article Info

Publish Date
30 Sep 2025

Abstract

This study aims to analyze the moderating role of gender diversity in strengthening the relationship between ESG practices and financial performance in these companies in indonesia. Using panel data from 879 observations for the period 2019–2024. The results indicate that ESG has a positive and significant impact on ROA, while gender diversity also positively influences financial performance. Moreover, gender diversity significantly moderates the relationship between ESG and ROA, implying that higher female representation on boards strengthens the positive effect of ESG on corporate performance. These findings align with Stakeholder and Agency Theories, emphasizing importance of sustainable practices and inclusive governance in enhancing company profitability.

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Journal Info
Indonesia Auditing Research Journal
Website

Abbrev

ARJ

Publisher

Institute of Accounting Research and Novation

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in ...