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INDONESIA
JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Published by Universitas Pamulang
ISSN : 23390867     EISSN : 25991922     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in JIAUP are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Keprilakuan (AKMK), Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), Accounting Education (PAK) , Corporate Governance, CSR and Fraud & Forensic Accounting (CG), and Good Governance public sector accounting (ASPGG).
Arjuna Subject : -
Articles 141 Documents
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The Effects of Gender Diversity, Age Diversity, and Organizational Structure on Sustainability Performance Hakim, Rio Christantio; Agustina, Lidya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.55305

Abstract

This study examines the effect of board gender diversity, board age diversity, and organizational structure on corporate sustainability performance in Indonesia. Although companies included in the ESG Leaders Index are expected to demonstrate superior sustainability practices, empirical evidence reveals significant variation in ESG scores, indicating that membership in the index does not automatically guarantee consistent sustainability performance. This study adopts a quantitative approach by analyzing secondary data from 74 companies listed in the ESG Leaders Index of the Indonesia Stock Exchange during the 2022–2023 period. Multiple linear regression analysis is employed to test the proposed hypotheses, with sustainability performance measured using ESG scores provided by Refinitiv. The results show that board gender diversity and board age diversity do not have a significant effect on sustainability performance, indicating that demographic diversity alone is insufficient to influence ESG outcomes without the support of effective governance mechanisms. In contrast, organizational structure is found to have a positive and significant impact on sustainability performance. This study underscores the important role of organizational structure in strengthening ESG performance within the context of emerging economies and provides practical implications for firms and regulators. From a practical perspective, firms and regulators should prioritize strengthening governance structures rather than relying solely on symbolic board diversity. Future research is encouraged to incorporate broader diversity attributes and longer observation periods to enhance generalizability.

Page 15 of 15 | Total Record : 141

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