Peran Gender Diversitas dalam Meningkatkan Kolaborasi Komite Audit dan Kepemilikan Manajer Terkait Kinerja Lingkungan
Audit
DOI:
https://doi.org/10.30738/ja.v12i1.4313Keywords:
Leadership Trilogy, Accessibility of Financial Statements, Financial Reporting Transparency.Abstract
Environmental performance has become a focus for investors because it reflects the company's responsibility towards the natural ecosystem and its surroundings. Environmental performance has become one of the components that influences investment decisions. One of the components that influences environmental performance is governance and gender diversity. This study examines the role of gender diversity in strengthening the relationship between the audit committee and managerial ownership on the company's environmental performance. This study covers all companies from various sectors listed on Bloomberg in 2015 - 2022. The analysis method used in this study uses a quantitative method using secondary data. The results of the study indicate that management ownership significantly affects social and environmental performance. In addition, gender diversity will strengthen the relationship between managerial ownership and environmental performance. These findings highlight the importance of women's inclusion in supervisory and managerial positions to improve the company's environmental responsibility. Thus, this study makes an important contribution to the literature on corporate governance and environmental performance, as well as providing practical implications for companies and policy makers in developing strategies to improve environmental sustainability through gender diversity.
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References
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Colakoglu, N., Eryilmaz, M., & MartÃnez-Ferrero, J. (2021). Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies. Social Responsibility Journal, 17(2), 243–262. https://doi.org/10.1108/SRJ-07-2019-0251
Daniel-Vasconcelos, V., Ribeiro, M. de S., & Crisóstomo, V. L. (2022). Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies. RAUSP Management Journal, 57(4), 434–456. https://doi.org/10.1108/RAUSP-02-2022-0063
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Fuadah, L. L., Mukhtaruddin, M., Andriana, I., & Arisman, A. (2022). The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable. Economies, 10(12). https://doi.org/10.3390/economies10120314
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Hapsari, H. D., & Arieftiara, D. (2024). The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment , Social , and Good Governance ( ESG ) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies. The 3rd Jakarta Economic Sustainability International Conference, 2024, 36–46. https://doi.org/10.18502/kss.v9i20.16469
Haron, N. H., Abdul Halim, N. A., & Alias, N. (2021). The Relationship Between Board Diversity, Board Independence and Corporate Fraud. Advances in Business Research International Journal, 7(1), 33. https://doi.org/10.24191/abrij.v7i1.10108
Helmi, S., & Anggraini, F. (2023). Pengaruh Karakteristik Komite Audit Terhadap Nilai Perusahaan: Peran Mediasi Environmental Social and Governance (ESG) Disclosure. E-Jurnal Universitas Bung Hatta, 23(1). www.aging-us.com
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Kurniawan, I., & Rokhim, R. (2023). Is ESG Companies’ Performance Influenced by Ownership Structure? Evidence in ASEAN. Interdisciplinary Social Studies, 2(9), 2397–2413. https://doi.org/10.55324/iss.v2i9.485
Le, T. P. V., & Phan, T. B. N. (2017). Capital structure and firm performance: Empirical evidence from a small transition country. Research in International Business and Finance, 42(July), 710–726. https://doi.org/10.1016/j.ribaf.2017.07.012
Lee, N., Heryana, Z. A.-B., & Hendriyeni, N. S. (2023). Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure? Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-076-3_11
Lestari, V. D., Karlina, R., & Kusumadewi, A. (2019). Komite Audit, Kualitas Audit Dan Manajemen Laba. Diponegoro Journal of Accounting, 8(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Lillah, M. S., & Yuyetta, E. N. A. (2023). “Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Dengan Komisaris Independen Sebagai Variabel Intervening.†Diponegoro Journal of Accounting, 12(2), 1–15.
Lubis, N. R. H., Syahyunan, & Azhmy, M. F. (2021). Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 107–125. https://doi.org/10.55983/inov.v1i2.7
Mahrani, M., & Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Matitaputty, J. S., & Davianti, A. (2020). Does Broad Gender Diversity Affect Corporate Social Responsibility Disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35. https://doi.org/10.31106/jema.v17i1.3612
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Nicholas Sirait, K., & Fuad. (2024). PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2021). Diponegoro Journal of Accounting, 13(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Octoviany, G. (2020). Corporate Governance, Stakeholder Power, komite Audit, dan Sustainability Reporting. Jurnal Magister Akuntansi Trisakti, 7(2), 121–144. http://dx.doi.org/10.25105/jmat.v7il.6311
Parlupi, F. I. (2017). Pengaruh corporate governance terhadap kinerja lingkungan dan nilai perusahaan. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Safriani, M. N., & Utomo, D. C. (2020). Pengaruh Environmental, Social, Governance (ESG) Disclosure terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 9(3), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241
Sibuea, R. M. F., & Arieftiara, D. (2022). Pengaruh kepemilikan manajerial, kepemilikan institusional, dan budaya organisasi terhadap pengungkapan corporate social responsibility dengan komite audit sebagai variabel moderasi. Veteran Economics Management and Accounting Review, 1(1), 133–148. https://ejournal.upnvj.ac.id/index.php/vemar/article/view/4836
Silaban, F. P., & Suryani, E. (2020). Pengaruh Audit Capacity Stress, Spesialisasi Industri Auditor, dan Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). E-Proceeding of Management, 7(2), 2687–2695.
Sitanggang, R. P., & Ratmono, D. (2019). Pengaruh Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi. Diponegoro Journal of Accounting, 8(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Sutrisno, B., Sriminarti, N., Alvin, M., & Umar, P. (2023). Keberagaman Gender Dewan: Suatu Systematic Literature Review. Prosiding Seminar Nasional Penelitian LPPM UMJ. http://jurnal.umj.ac.id/index.php/semnaslit
Tampakoudis, I., Noulas, A., Kiosses, N., & Drogalas, G. (2021). The effect of ESG on value creation from mergers and acquisitions. What changed during the COVID-19 pandemic? Corporate Governance (Bingley), 21(6), 1117–1141. https://doi.org/10.1108/CG-10-2020-0448
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30(8), 2040. https://doi.org/10.24843/eja.2020.v30.i08.p11
Wardani, Wiryono, & Susatya, A. (2020). Pengaruh Umur dan Gender Terhadap Sikap Peduli Lingkungan Pada Masyarakat Dikampunh Nelayan Sejahtera Kelurahan Sumber Jaya Kota Bengkulu. Naturalis, 9(2), 85–91.
Bloomberg L.P. (2006). Annual data on ROA, NPL, and Total Equity for firms that were listed in Indonesia financial sector from 2010 to 2020. Retrieved from Bloomberg database.
Afifa, H., & Efendi, D. (2021). Pengaruh Good Governance dengan Pengungkapan CSR Sebagai Variabel Intervening terhadap Kinerja Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 10, 1–19.
Akbar, M., & Juliarto, A. (2023). Keragaman Gender Dewan Direksi Memoderasi Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan. Diponegoro Journal of Accounting, 12(2018), 1–13.
Anggasta, G., Anggraini, M., & Subagio, I. S. (2023). Analisis Pengaruh Kualitas Auditor Dan Tata Kelola Perusahaan Terhadap Fee Audit. Applied Research in Management and Business, 2(2), 33–43. https://doi.org/10.53416/arimbi.v22i2.124
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 30(7), 1827. https://doi.org/10.24843/eja.2020.v30.i07.p16
Annisa, D., Sumiati, A., & Purwohedi, U. (2023). Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Gender Diversity Sebagai Variabel Moderasi. Jurnal Akuntansi, Perpajakan, Dan Auditing, 4(1), 133–155. http://journal.unj.ac.id/journal/index.php/japa
Antonius, F., & Ida, I. (2023). Pengaruh Environmental, Social, Governance (ESG) dan Intellectual Capital terhadap Kinerja Perusahaan. Jurnal EKOBIS: Ekonomi, Bisnis, Dan Manajemen, 13(2), 126–138. http://ejournal.utmj.ac.id/index.php/ekobis126
Apriliani, M. G., Rifa’i, A., & Furkan, L. M. (2022). Pengaruh Environmental Performance, Kepemilikan Manajerial, dan Karakteristik Perusahaan Terhadap Environmental Disclosure. Eqien Jurnal Ekonomi Dan Bisnis, 11(1), 532–541. https://stiemuttaqien.ac.id/ojs/index.php/OJS/article/view/732
Arie Susandya, A. A. P. G. B. A. P. G. B., & Suryandari, N. N. A. (2021). Dinamika Karakteristik Komite Audit Pada Audit Report Lag. Media Riset Akuntansi, Auditing & Informasi, 21(2), 175–190. https://doi.org/10.25105/mraai.v21i2.9048
Colakoglu, N., Eryilmaz, M., & MartÃnez-Ferrero, J. (2021). Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies. Social Responsibility Journal, 17(2), 243–262. https://doi.org/10.1108/SRJ-07-2019-0251
Daniel-Vasconcelos, V., Ribeiro, M. de S., & Crisóstomo, V. L. (2022). Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies. RAUSP Management Journal, 57(4), 434–456. https://doi.org/10.1108/RAUSP-02-2022-0063
Devika, F., & Yuliana, I. (2020). Peranan Kepemimpinan Perempuan dalam Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Scoring Good Corporate Governance Terhadap Nilai Perusahaan. IJEEM - Indonesian Journal of Environmental Education and Management, 5(1), 70–99. https://doi.org/10.21009/ijeem.051.06
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26.
Franita, R. (2018). Mekanisme Good Corporate Governance dan Nilai Perusahaan: Studi Untuk Perusahaan Telekomunikasi.
Fuadah, L. L., Mukhtaruddin, M., Andriana, I., & Arisman, A. (2022). The Ownership Structure, and the Environmental, Social, and Governance (ESG) Disclosure, Firm Value and Firm Performance: The Audit Committee as Moderating Variable. Economies, 10(12). https://doi.org/10.3390/economies10120314
Hanjani, A., & Kusumadewi, R. K. A. (2022). Determinan Kinerja Lingkungan dan Kinerja Keuangan: Studi Empiris Perusahaan Non Finansial di Indonesia. Reviu Akuntansi Dan Bisnis Indonesia, 6(1), 102–111. https://doi.org/10.18196/rabin.v6i1.12925
Hapsari, H. D., & Arieftiara, D. (2024). The Effect of Audit Committee Size, Board Size, and Women on the Board on the Disclosure of Environment , Social , and Good Governance ( ESG ) Reports Before and During the COVID-19 Pandemic in Indonesian Mining Companies. The 3rd Jakarta Economic Sustainability International Conference, 2024, 36–46. https://doi.org/10.18502/kss.v9i20.16469
Haron, N. H., Abdul Halim, N. A., & Alias, N. (2021). The Relationship Between Board Diversity, Board Independence and Corporate Fraud. Advances in Business Research International Journal, 7(1), 33. https://doi.org/10.24191/abrij.v7i1.10108
Helmi, S., & Anggraini, F. (2023). Pengaruh Karakteristik Komite Audit Terhadap Nilai Perusahaan: Peran Mediasi Environmental Social and Governance (ESG) Disclosure. E-Jurnal Universitas Bung Hatta, 23(1). www.aging-us.com
Jensen, M., & Meckling, W. (1976). Theory of the firm: Managerial behavior, agency costs, and ownership structure. The Economic Nature of the Firm: A Reader, Third Edition, 3(4), 305–360. https://doi.org/10.1017/CBO9780511817410.023
Kurniawan, I., & Rokhim, R. (2023). Is ESG Companies’ Performance Influenced by Ownership Structure? Evidence in ASEAN. Interdisciplinary Social Studies, 2(9), 2397–2413. https://doi.org/10.55324/iss.v2i9.485
Le, T. P. V., & Phan, T. B. N. (2017). Capital structure and firm performance: Empirical evidence from a small transition country. Research in International Business and Finance, 42(July), 710–726. https://doi.org/10.1016/j.ribaf.2017.07.012
Lee, N., Heryana, Z. A.-B., & Hendriyeni, N. S. (2023). Do Women on Board, Institutional Ownership, and Governance Committee Relate to Environmental, Social, Governance (ESG) Disclosure? Atlantis Press International BV. https://doi.org/10.2991/978-94-6463-076-3_11
Lestari, V. D., Karlina, R., & Kusumadewi, A. (2019). Komite Audit, Kualitas Audit Dan Manajemen Laba. Diponegoro Journal of Accounting, 8(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Lillah, M. S., & Yuyetta, E. N. A. (2023). “Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Dengan Komisaris Independen Sebagai Variabel Intervening.†Diponegoro Journal of Accounting, 12(2), 1–15.
Lubis, N. R. H., Syahyunan, & Azhmy, M. F. (2021). Pengaruh Keberagaman Dewan Direksi Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur. Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital Dan Kewirausahaan, 1(2), 107–125. https://doi.org/10.55983/inov.v1i2.7
Mahrani, M., & Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Matitaputty, J. S., & Davianti, A. (2020). Does Broad Gender Diversity Affect Corporate Social Responsibility Disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35. https://doi.org/10.31106/jema.v17i1.3612
Mohammadi, S., Saeidi, H., & Naghshbandi, N. (2021). The impact of board and audit committee characteristics on corporate social responsibility: evidence from the Iranian stock exchange. International Journal of Productivity and Performance Management, 70(8), 2207–2236. https://doi.org/10.1108/IJPPM-10-2019-0506
Nicholas Sirait, K., & Fuad. (2024). PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) (Studi Empiris pada Perusahaan Non Keuangan yang terdaftar di Bursa Efek Indonesia Tahun 2015-2021). Diponegoro Journal of Accounting, 13(1), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Octoviany, G. (2020). Corporate Governance, Stakeholder Power, komite Audit, dan Sustainability Reporting. Jurnal Magister Akuntansi Trisakti, 7(2), 121–144. http://dx.doi.org/10.25105/jmat.v7il.6311
Parlupi, F. I. (2017). Pengaruh corporate governance terhadap kinerja lingkungan dan nilai perusahaan. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Safriani, M. N., & Utomo, D. C. (2020). Pengaruh Environmental, Social, Governance (ESG) Disclosure terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, 9(3), 1–11. http://ejournal-s1.undip.ac.id/index.php/accounting
Shanti, Y. K. (2020). Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(2), 147–158. https://doi.org/10.46367/iqtishaduna.v9i2.241
Sibuea, R. M. F., & Arieftiara, D. (2022). Pengaruh kepemilikan manajerial, kepemilikan institusional, dan budaya organisasi terhadap pengungkapan corporate social responsibility dengan komite audit sebagai variabel moderasi. Veteran Economics Management and Accounting Review, 1(1), 133–148. https://ejournal.upnvj.ac.id/index.php/vemar/article/view/4836
Silaban, F. P., & Suryani, E. (2020). Pengaruh Audit Capacity Stress, Spesialisasi Industri Auditor, dan Komite Audit Terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018). E-Proceeding of Management, 7(2), 2687–2695.
Sitanggang, R. P., & Ratmono, D. (2019). Pengaruh Tata Kelola Perusahaan dan Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Keuangan Dengan Manajemen Laba Sebagai Variabel Mediasi. Diponegoro Journal of Accounting, 8(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Sutrisno, B., Sriminarti, N., Alvin, M., & Umar, P. (2023). Keberagaman Gender Dewan: Suatu Systematic Literature Review. Prosiding Seminar Nasional Penelitian LPPM UMJ. http://jurnal.umj.ac.id/index.php/semnaslit
Tampakoudis, I., Noulas, A., Kiosses, N., & Drogalas, G. (2021). The effect of ESG on value creation from mergers and acquisitions. What changed during the COVID-19 pandemic? Corporate Governance (Bingley), 21(6), 1117–1141. https://doi.org/10.1108/CG-10-2020-0448
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, 30(8), 2040. https://doi.org/10.24843/eja.2020.v30.i08.p11
Wardani, Wiryono, & Susatya, A. (2020). Pengaruh Umur dan Gender Terhadap Sikap Peduli Lingkungan Pada Masyarakat Dikampunh Nelayan Sejahtera Kelurahan Sumber Jaya Kota Bengkulu. Naturalis, 9(2), 85–91.
Bloomberg L.P. (2006). Annual data on ROA, NPL, and Total Equity for firms that were listed in Indonesia financial sector from 2010 to 2020. Retrieved from Bloomberg database.
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