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The Effect Of Board Age, Board Size, Board Independence, And Board Gender Diversity On Esg Performance (Empirical Study Of Companies Listed On Indonesia Stock Exchange In 2019 - 2022)

ABSTRACT
This study explores the impact of board characteristics on Environmental, Social, and Governance (ESG) performance among Indonesian companies listed on the Indonesia Stock Exchange from 2019-2022. The research aims to examine how board age, board size, board independence, and board gender diversity effect the ESG performance from 2019 to 2022. Utilizing a quantitative research method, the study employs a purposive sampling technique, resulting in a sample of 28 companies from various industrial sectors The sample encompassed companies across various Indonesian industrial sectors, offering a broad perspective on corporate sustainability dynamics.
Utilizing an empirical methodology analyzing annual and sustainability reports from 2019-2022, the research employs multiple linear regression analysis to assess board characteristic cs' relationship with ESG performance. Key findings reveal significant relationships between board size and gender diversity with ESG performance. Notably, board gender diversity and larger board sizes demonstrated enhanced ESG performance, while board age and independence showed no significant impact. These results challenge existing theoretical assumptions and provide critical insights for corporate governance strategies in emerging markets. The study contributes valuable knowledge to understanding ESG performance in Indonesia, offering practical implications for corporate leaders, policymakers, and researchers seeking to advance sustainable business practices.
Keywords: ESG performance, board age, board size, board independence, board gender diversity

Ketersediaan
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Perpustakaan Universitas Riau 2102113199
2102113199
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2102113199
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113199
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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