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VOL. 8, ISSUE 3 (2023)
The influence of gender diversity in corporate governance and sustainability report disclosure on firm performance
Authors
Aditya Septiani, Etna Nur Afri Yuyetta, Ravenda Labitta Arsyi
Abstract
This study aims to understand the relationship
between gender diversity in corporate governance and the disclosure of sustainability report variables towards
the firm performance. This research used a sample
of 41 non-financial companies listed on The Indonesia
Stock Exchange in 2018. The firm performance measurement used the Return on
Assets (ROA) ratio. This research shows that the economic dimension of the sustainability disclosure variable has
a positive and significant relationship with firm performance. There is a negative and significant influence
between the proportion of woman board
of directors towards firm performance. However, there is no influence between
the proportion of woman board of
commissioners the proportion of women audit
committees, the disclosure of
environmental dimension, and the social dimension of sustainability report disclosure toward the firm
performance by Indonesian non-financial companies.
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Pages:35-42
How to cite this article:
Aditya Septiani, Etna Nur Afri Yuyetta, Ravenda Labitta Arsyi "The influence of gender diversity in corporate governance and sustainability report disclosure on firm performance". International Journal of Academic Research and Development, Vol 8, Issue 3, 2023, Pages 35-42
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