Keberagaman gender dewan sebagai pemoderasi pengaruh pengungkapan ESG terhadap kualitas laba pada perusahaan sektor pertambangan

Dinda Amelia Kusumastuti (Universitas Brawijaya)
Laila Fitriyah LH (Universitas Brawijaya)
Kusairi Kusairi (Universitas Brawijaya)
Khoirul Umam Hasbiy (Universitas Brawijaya)

Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Vol. 8 No. 2 (2026): Agustus 2026

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on earnings quality and investigate the moderating role of board gender diversity in this relationship. Furthermore, board gender diversity is believed to improve board effectiveness by providing diverse perspectives, strengthening oversight functions, and promoting better corporate governance practices. The study utilizes 22 annual reports of companies from the period 2022–2024 listed on the Indonesia Stock Exchange as a sample for moderated regression analysis (MRA) using STATA software. The findings indicate how ESG affects Earnings Quality as determined by katadata ESG (Kesgi). In other words, the higher the ESG, the more companies can increase earnings quality. The research also demonstrates that board of gender diversity as a moderating variable empirically strengthens the influence of ESG on earnings quality. This study underscores the importance of board gender diversity in the development of ESG strategies and the corporate world's position. Therefore, promoting director board in corporate decision-making will assist governments and key policymakers worldwide in achieving the Sustainable Development Goals (SDGs).