Board Diversity, Sustainability Report Disclosure and Firm Value

Dian Agustia, Iman Harymawan and Yani Permatasari

Global Business Review, 2022, vol. 23, issue 6, 1520-1543

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 director’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.

Keywords: Board diversity; corporate governance; sustaianability report disclosure; firm value (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:sae:globus:v:23:y:2022:i:6:p:1520-1543

DOI: 10.1177/09721509221124125

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