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Research of Accounting and Governance
Published by SAN Scientific
ISSN : 29858143     EISSN : 29858151     DOI : https://doi.org/10.58777/rag.v1i2
Core Subject : Economy,
Economics, Econometrics & Finance
The Research of Accounting and Governance (RAG) is an open-access journal that applies theory developed from accounting and corporate governance research to actual academic-business conditions. Recognizing the intricate relationships between the many areas of business activity, RAG examines various decisions, processes, and activities within the actual accounting and governance business setting. The Research of Accounting and Governance focuses on the main problems in developing the sciences of accounting, finance, risk, and corporate governance. Theoretical and empirical advances in research in financial accounting, managerial accounting, auditing & consulting, taxation, sharia accounting, financial management, corporate governance, Investment, banking and governance, risk and compliance (GRC), and ethics and professionalism in business are evaluated regularly
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 41 Documents
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Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking Meiliana Suparman; Riska Hariyanti; Sheila Septiany
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.584

Abstract

This study examines the effect of female representation on the board of directors on environmental, social, and governance (ESG) performance in the banking sector. The rapid growth of financial technology (FinTech) creates a governance phenomenon by potentially reshaping how board diversity influences sustainability outcomes. This study uses panel data from Indonesian listed banks and analyzes 230 firm-year observations from 2019 to 2023. This study applies moderated regression analysis (MRA) to test the proposed relationships. The findings show that female representation on the board of directors improves ESG performance. However, FinTech development weakens the positive effect of female directors on ESG performance, indicating that higher levels of digitalization reduce the effectiveness of board gender diversity in promoting sustainability. This study concludes that digital transformation alters the role of board governance mechanisms in achieving ESG objectives. This study provides managerial and regulatory implications by emphasizing the importance of aligning FinTech strategies with board governance practices to ensure that digitalization supports, rather than undermines, corporate ESG commitments and long-term sustainability.

Page 5 of 5 | Total Record : 41

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