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...

Full description

Saved in:
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
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
cited_by cdi_FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003
cites cdi_FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003
container_end_page 1543
container_issue 6
container_start_page 1520
container_title Global business review
container_volume 23
creator Agustia, Dian
Harymawan, Iman
Permatasari, Yani
description 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.
doi_str_mv 10.1177/09721509221124125
format article
fullrecord <record><control><sourceid>proquest_cross</sourceid><recordid>TN_cdi_proquest_journals_2736225691</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sage_id>10.1177_09721509221124125</sage_id><sourcerecordid>2736225691</sourcerecordid><originalsourceid>FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003</originalsourceid><addsrcrecordid>eNp1kEtLw0AUhQdRsFZ_gLuAW1Pn3sm8dmq1KhQEX9swk5lIStrEmUTovzc1ggtxdR985xw4hJwCnQFIeUG1ROBUIwJgBsj3yGT4sZQKke1_75jugENyFOOKUmRKqgm5vG5McMlN9elDrLrtefLcx85UG2OreriTJ982oRuAWNRN7INPzMYliyqskzdT9_6YHJSmjv7kZ07J6-L2ZX6fLh_vHuZXy7RAIbvUelOWlhVKOl6qTEshheLgeMFtViLTrsgkB2vRGMsE18AlKKokFy6zlLIpORt929B89D52-arpw2aIzFEygciFhoGCkSpCE2PwZd6Gam3CNgea74rK_xQ1aGajJpp3_-v6v-ALThBmeA</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2736225691</pqid></control><display><type>article</type><title>Board Diversity, Sustainability Report Disclosure and Firm Value</title><source>PAIS Index</source><source>Sage Journals Online</source><creator>Agustia, Dian ; Harymawan, Iman ; Permatasari, Yani</creator><creatorcontrib>Agustia, Dian ; Harymawan, Iman ; Permatasari, Yani</creatorcontrib><description>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.</description><identifier>ISSN: 0972-1509</identifier><identifier>EISSN: 0973-0664</identifier><identifier>DOI: 10.1177/09721509221124125</identifier><language>eng</language><publisher>New Delhi, India: SAGE Publications</publisher><subject>Citizenship ; Directors ; Sampling ; Stock exchanges ; Tenure ; Value</subject><ispartof>Global business review, 2022-12, Vol.23 (6), p.1520-1543</ispartof><rights>2022 International Management Institute, New Delhi</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003</citedby><cites>FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003</cites><orcidid>0000-0003-4669-7344</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><link.rule.ids>314,780,784,27866,27924,27925,79364</link.rule.ids></links><search><creatorcontrib>Agustia, Dian</creatorcontrib><creatorcontrib>Harymawan, Iman</creatorcontrib><creatorcontrib>Permatasari, Yani</creatorcontrib><title>Board Diversity, Sustainability Report Disclosure and Firm Value</title><title>Global business review</title><description>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.</description><subject>Citizenship</subject><subject>Directors</subject><subject>Sampling</subject><subject>Stock exchanges</subject><subject>Tenure</subject><subject>Value</subject><issn>0972-1509</issn><issn>0973-0664</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNp1kEtLw0AUhQdRsFZ_gLuAW1Pn3sm8dmq1KhQEX9swk5lIStrEmUTovzc1ggtxdR985xw4hJwCnQFIeUG1ROBUIwJgBsj3yGT4sZQKke1_75jugENyFOOKUmRKqgm5vG5McMlN9elDrLrtefLcx85UG2OreriTJ982oRuAWNRN7INPzMYliyqskzdT9_6YHJSmjv7kZ07J6-L2ZX6fLh_vHuZXy7RAIbvUelOWlhVKOl6qTEshheLgeMFtViLTrsgkB2vRGMsE18AlKKokFy6zlLIpORt929B89D52-arpw2aIzFEygciFhoGCkSpCE2PwZd6Gam3CNgea74rK_xQ1aGajJpp3_-v6v-ALThBmeA</recordid><startdate>20221201</startdate><enddate>20221201</enddate><creator>Agustia, Dian</creator><creator>Harymawan, Iman</creator><creator>Permatasari, Yani</creator><general>SAGE Publications</general><general>SAGE PUBLICATIONS, INC</general><scope>AAYXX</scope><scope>CITATION</scope><scope>7TQ</scope><scope>DHY</scope><scope>DON</scope><orcidid>https://orcid.org/0000-0003-4669-7344</orcidid></search><sort><creationdate>20221201</creationdate><title>Board Diversity, Sustainability Report Disclosure and Firm Value</title><author>Agustia, Dian ; Harymawan, Iman ; Permatasari, Yani</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2022</creationdate><topic>Citizenship</topic><topic>Directors</topic><topic>Sampling</topic><topic>Stock exchanges</topic><topic>Tenure</topic><topic>Value</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Agustia, Dian</creatorcontrib><creatorcontrib>Harymawan, Iman</creatorcontrib><creatorcontrib>Permatasari, Yani</creatorcontrib><collection>CrossRef</collection><collection>PAIS Index</collection><collection>PAIS International</collection><collection>PAIS International (Ovid)</collection><jtitle>Global business review</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Agustia, Dian</au><au>Harymawan, Iman</au><au>Permatasari, Yani</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Board Diversity, Sustainability Report Disclosure and Firm Value</atitle><jtitle>Global business review</jtitle><date>2022-12-01</date><risdate>2022</risdate><volume>23</volume><issue>6</issue><spage>1520</spage><epage>1543</epage><pages>1520-1543</pages><issn>0972-1509</issn><eissn>0973-0664</eissn><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.</abstract><cop>New Delhi, India</cop><pub>SAGE Publications</pub><doi>10.1177/09721509221124125</doi><tpages>24</tpages><orcidid>https://orcid.org/0000-0003-4669-7344</orcidid></addata></record>
fulltext fulltext
identifier ISSN: 0972-1509
ispartof Global business review, 2022-12, Vol.23 (6), p.1520-1543
issn 0972-1509
0973-0664
language eng
recordid cdi_proquest_journals_2736225691
source PAIS Index; Sage Journals Online
subjects Citizenship
Directors
Sampling
Stock exchanges
Tenure
Value
title Board Diversity, Sustainability Report Disclosure and Firm Value
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-04T03%3A03%3A49IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Board%20Diversity,%20Sustainability%20Report%20Disclosure%20and%20Firm%20Value&rft.jtitle=Global%20business%20review&rft.au=Agustia,%20Dian&rft.date=2022-12-01&rft.volume=23&rft.issue=6&rft.spage=1520&rft.epage=1543&rft.pages=1520-1543&rft.issn=0972-1509&rft.eissn=0973-0664&rft_id=info:doi/10.1177/09721509221124125&rft_dat=%3Cproquest_cross%3E2736225691%3C/proquest_cross%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c267t-beaffb3c87d5f8497676851d5c5b4f239dc4751bb2aab36591571808756d4b003%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2736225691&rft_id=info:pmid/&rft_sage_id=10.1177_09721509221124125&rfr_iscdi=true