KESETARAAN GENDER DAN KINERJA NON FINANSIAL PADA PERUSAHAAN PUBLIK DI INDONESIA
DOI:
https://doi.org/10.26740/jim.v14n2.p453-471Kata Kunci:
board gender equality, ESG performance, female directors, sustainability, sustainability reportingAbstrak
Tujuan penelitian ini adalah untuk menguji pengaruh kesetaraan gender terhadap kinerja ESG perusahaan publik di Indonesia. Penelitian ini menggunakan pendekatan kuantitatif eksplanatori dengan menganalisis data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan 21 perusahaan yang tergabung dalam Indeks ESG Leaders Bursa Efek Indonesia per 24 April 2025 selama periode empat tahun (2021–2024), dengan menggunakan metode regresi data panel. Hasil penelitian menunjukkan bahwa kesetaraan gender yang diproksikan dengan proporsi perempuan dalam dewan direksi berpengaruh positif terhadap kinerja ESG secara keseluruhan, serta terhadap kinerja lingkungan dan sosial. Namun demikian, pengaruhnya terhadap kinerja tata kelola bersifat negatif. Sementara itu, ambang batas minimal perempuan dalam dewan direksi tidak berpengaruh terhadap kinerja ESG maupun terhadap masing-masing dimensinya. Temuan ini memperkuat teori pemangku kepentingan dan teori ketergantungan sumber daya. Perbedaan hasil terkait teori massa kritis kemungkinan disebabkan oleh variasi kondisi spesifik masing-masing negara. Penelitian ini juga memberikan implikasi bagi perusahaan publik di Indonesia yang berupaya meningkatkan kinerja ESG, khususnya melalui pemberian peluang yang lebih besar bagi perempuan untuk menduduki posisi dalam dewan direksi.
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