Board Diversity, Sustainability Report Disclosure and Firm Value

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 diversi...

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Bibliographic Details
Published in:Global business review 2022-12, Vol.23 (6), p.1520-1543
Main Authors: Agustia, Dian, Harymawan, Iman, Permatasari, Yani
Format: Article
Language:English
Subjects:
Citizenship
Directors
Sampling
Stock exchanges
Tenure
Value
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Summary: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.
ISSN:0972-1509
0973-0664
DOI:10.1177/09721509221124125