Board Diversity, Sustainability Report Disclosure and Firm Value

Title : Board Diversity, Sustainability Report Disclosure and Firm Value

Authors :
1. Dian Agustia
2. Iman Harymawan
3. Yani Permatasari

Department : Accounting

Journal Name : Global Business Review

Kinds of Journal : Scopus Q2

ABSTRACT

Based on inconsistent with previous research, this study aims to prove the effect of the board of directors' diversity factors on the firm value through the sustainability report disclosure as the mediating variables empirically, this study aims to prove the effect of the board of directors's diversity factors on the firm value through the sustainability report disclosure as the mediating variables empirically. The multiple linear regression is performed on the financial data of 256 non-financial firms on the Indonesia Stock Exchange. The sample was determined using the purposive sampling method. This study found that sustainability report disclosure can mediate the board of directors' effect on tenure and nationality diversity's effect on the firm value. This study combines several boards of directors' diversity factors into one, consisting of gender, age, tenure, educational level, and nationality, and empirically proves the theories used in this study.

For details : https://journals.sagepub.com/doi/abs/10.1177/09721509221124125