The Effect of Sustainability Disclosure and Board Gender Diversity on Earnings Management (Banking Sector Companies Listed on Indonesia Stock Exchange 2021-2024)

Muthi'ati, Syahrani (2025) The Effect of Sustainability Disclosure and Board Gender Diversity on Earnings Management (Banking Sector Companies Listed on Indonesia Stock Exchange 2021-2024). S1 thesis, Universitas Andalas.

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Abstract

This research seeks to examine the relationship between sustainability reporting, gender diversity on boards, and earnings management in banking firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. Utilizing a quantitative methodology and panel data regression, the study includes 47 firms over a span of four years. The findings show that sustainability reporting positively and significantly influences earnings management, whereas gender diversity on boards does not have an impact. Additionally, the interaction of these two elements does not notably alter earnings management behaviors. These results imply that sustainability disclosure within the Indonesian banking industry may serve as a means of legitimization and could potentially obscure self-interest behaviors of managers. Meanwhile, the lack of representation and the limited power of women on boards diminishes the ability of gender diversity to counter such actions. This research contributes theoretically to the body of knowledge surrounding financial accounting and corporate governance and offers practical advice and policy suggestions for companies, stakeholders, and regulators to enhance sustainability reporting practices and empower women in leadership roles.

Item Type: Thesis (S1)
Supervisors: Luciana Luthan, S.E., M.Si, Ak., CA
Uncontrolled Keywords: Sustainability disclosure; Board diversity; Earnings management;
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S1 Akuntansi Akuntansi
Date Deposited: 15 Jan 2026 07:33
Last Modified: 15 Jan 2026 07:33
URI: http://scholar.unand.ac.id/id/eprint/516811

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