June 30, 2025SebatikOpen Access

Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable

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Authors

HJHery JuliantoTanjungpura University KYKhristina YunitaTanjungpura University MFMuhammad FahmiUniversitas PGRI Palembang

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Implication

Quantitative analysis shows significant effects of green accounting, carbon emissions disclosure, and corporate performance on firm value, highlighting a role for gender diversity on the board.

Key Points

Green accounting and corporate performance positively enhance firm value, while carbon emissions disclosure also plays a critical role.
Regression analysis revealed gender diversity on the board moderates these relationships with varying effects on firm value.
The study analyzed secondary data from consumer goods companies listed on the Indonesia Stock Exchange between 2020 and 2023.
Findings indicate that gender diversity can weaken the impact of green accounting while strengthening the effects of performance and emissions disclosure.

Cite This Study

Julianto et al. (2025) studied this question.

synapsesocial.com/papers/68af2d83cf1dd9ea359e5bb9 https://doi.org/10.46984/sebatik.v29i1.2613

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Implication

Quantitative analysis shows significant effects of green accounting, carbon emissions disclosure, and corporate performance on firm value, highlighting a role for gender diversity on the board.

Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable

Discussion

Member takes

Implication

Key Points

Cite This Study

Analysis of Green Accounting, Corporate Performance, and Carbon Emissions Disclosure with Gender Diversity in the Board of Directors as a Moderating Variable

Discussion

Member takes

Implication

Key Points

Cite This Study

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