The Influence of Board Characteristics on ESG Performance

This study aims to examine the influence of board characteristic which are board tenure, board remuneration, woman on board, and board age on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange from 2019-2022, companies that make or complete annual reports and sustainability reports from 2019-2022, and companies that have ESG scores available during the observation period from 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 28 companies. The data analysis method used is multiple regression analysis. The results of this study indicate that board tenure negatively influences the ESG performance, woman on board influences the ESG performance, board educational background and board age does not influence the ESG performance. Keywords: ESG Performance, Board Tenure, Board Remuneration, Woman on Board, Board Age

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Publication Details

Journal
JURNAL AKUNTANSI DAN AUDITING
Published
2025-09-09
DOI
https://doi.org/10.14710/jaa.22.1.114-142
Primary Topic
Forest Insect Ecology and Management
Type
article
Field-Weighted Citation Impact
0.00
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article

The Influence of Board Characteristics on ESG Performance

JURNAL AKUNTANSI DAN AUDITING
Forest Insect Ecology and Management
article

The Influence of Board Characteristics on ESG Performance

article en

Abstract

This study aims to examine the influence of board characteristic which are board tenure, board remuneration, woman on board, and board age on ESG performance in companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study are all companies listed on the Indonesia Stock Exchange from 2019-2022, companies that make or complete annual reports and sustainability reports from 2019-2022, and companies that have ESG scores available during the observation period from 2019-2022. The sampling technique in this study used purposive sampling technique and obtained a sample of 28 companies. The data analysis method used is multiple regression analysis. The results of this study indicate that board tenure negatively influences the ESG performance, woman on board influences the ESG performance, board educational background and board age does not influence the ESG performance. Keywords: ESG Performance, Board Tenure, Board Remuneration, Woman on Board, Board Age

JURNAL AKUNTANSI DAN AUDITINGVol. 22(1)
Riau University (ID)
Openalex Percentile: Top 41%
Forest Insect Ecology and Management
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The Influence of Board Characteristics on ESG Performance · JURNAL AKUNTANSI DAN AUDITING (2025) | TGRS Research Map | TGRS