The Impact of Gender Diversity and Political Connections on Sustainability Reporting Disclosure

Moch Mohtar, Bambang Sugeng and Puji Handayati
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Moch Mohtar: State University of Malang, Malang, Indonesia
Bambang Sugeng: State University of Malang, Malang, Indonesia
Puji Handayati: State University of Malang, Malang, Indonesia

Oblik i finansi, 2025, issue 2, 152-163

Abstract: Today, society demands greater accountability from companies to control their impact on the environment. Sustainability reporting disclosure helps investors, civil society organizations, consumers, and other stakeholders evaluate companies' sustainability performance. This study aims to determine the effect of gender diversity and political connections on sustainability report disclosure by mining companies in Indonesia. The population of this study is all mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Along with the main variables, this study also uses control variables such as CEO narcissism, audit committee, firm size, and CEO characteristics to ensure accurate and reliable results. For data analysis, the panel data regression analysis is carried out with the help of the Eviews-13 application. This study's stages of analysis are descriptive statistical analysis, classical assumption tests, panel data regression analysis, and hypothesis testing. The study results show that gender diversity on the board of directors has a positive and significant effect on sustainability reporting disclosure in Indonesian companies during the 2019-2023 period, where the presence of women on the board enhances the quality and transparency of sustainability reporting. Conversely, political connections do not significantly affect sustainability reporting disclosure. Additionally, control variables such as CEO narcissism and the presence of an audit committee have a positive and significant effect on sustainability reporting disclosure. In contrast, CEO characteristics and firm size do not show substantial influence. These findings highlight the importance of gender diversity and internal corporate governance in promoting transparency and accountability in sustainability reporting.

Keywords: sustainability reporting disclosure; gender diversity; political connections; CEO narcissism; audit committee; firm size (search for similar items in EconPapers)
JEL-codes: H26 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:2:p:152-163

DOI: 10.33146/2307-9878-2025-2(108)-152-163

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