Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol. 12 No. 2 (2025): September 2025

Examining the Impact of Board of Directors on Sustainability Performance: The Role of Board Size and Meetings

Erlang Dwi Septian (Accounting Study Program, Sekolah Tinggi Manajemen PPM, Indonesia)
Andrey Hasiholan Pulungan (Accounting Study Program, Sekolah Tinggi Manajemen PPM, Indonesia)
Selfi Nurcholifah (Financial Department, PT YOFC International Indonesia, Indonesia)



Article Info

Publish Date
22 Oct 2025

Abstract

Sustainability performance is increasingly critical in Indonesia, highlighting the need for effective corporate governance through board size and meeting practices. This study examines the impact of board size and meeting frequency on sustainability performance. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. The sample comprises 77 companies, yielding 198 observations. Using multiple linear regression analysis, the results reveal that only board meeting frequency has a significant positive effect on sustainability performance, whereas board size has no significant influence. These findings are consistent with Resource Dependence Theory, suggesting that active and frequent board engagement enhances sustainability outcomes and strengthens shareholder trust.

Copyrights © 2025






Journal Info

Abbrev

jdab

Publisher

Subject

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB), internationally known as Journal of Accounting and Business Dynamics, is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered ...