Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan

Nissa, Shafira Choirun (2024) Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 17 (2). pp. 316-329. ISSN 2621-6248

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Abstract

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

Item Type:	Article
Uncontrolled Keywords:	Gender Diversity, Social Environment Performance, and Governance, Financial Risk
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	SHAFIRA CHOIRUN NISSA
Date Deposited:	17 Apr 2026 02:35
Last Modified:	17 Apr 2026 02:35
URI:	http://eprints.umg.ac.id/id/eprint/16374

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