Integrating Gender Diversity and Audit Committee Effectiveness in Creating Corporate Value: The Mediating Role of Sustainable Development Goals (SDGs) Disclosure

Istiqomah, Dyah Febriantina, Abdani, Fadlil and Putra, Yuniarti Hidayah Suyoso ORCID: https://orcid.org/0000-0002-5070-6138 Integrating Gender Diversity and Audit Committee Effectiveness in Creating Corporate Value: The Mediating Role of Sustainable Development Goals (SDGs) Disclosure. Research Report. Lembaga penelitian dan pengabdian kepada masyarakat (LP2M). (Unpublished)

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Abstract

The present study attempts to investigate, empirically, on the influence of Gender diversity and audit committee effectiveness inside the context of company value with an intervening variable as SDGs disclosure. Global shift of business paradigm which requires accountability for ESG (Environmental, Social and Governance) is the underlying reason of this study.
The research approach is quantitative with secondary data utilized as the method. The sample selected was 80 companies were listed on the IDX80 index for the period of 2019– 2023 or a total of 400 observations. The analytical tools deployed were the Multiple Linear Regression on Panel Data with FEM model and test of Sobel for the test of mediation using E-Views 12 software.
The findings suggest that, to some extent, gender diversity significantly affects company value but not SDG disclosure. The efficiency of the audit committee has been found to significantly impact both SDG disclosure and firm value positively. Additionally, SDG disclosure has been found to have a statistically significantly positive impact on firm value. The mediating test results show that SDG disclosure can significantly mediate the influence of audit committee effectiveness on firm value. On the other hand, SDG disclosure cannot moderate the link between gender diversity and firm value. Consequently, these results suggest that SDG transparency is a strategic signal between the internal control and long-term economic value.

Item Type:	Research (Research Report)
Keywords:	Gender Diversity, Audit Committee, SDGs Disclosure, Firm Value
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Dyah Febriantina Istiqomah
Date Deposited:	12 Jan 2026 10:45

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