財務情報を超えた戦略的触媒としてのジェンダー多様性：知的資本、ESG開示、投資意思決定
Gender Diversity as S Strategic Catalyst Beyond Financial Information: Intellectual Capital, ESG Disclosure, and Investment Decision (原題)
Riska Oktama, Enny Susilowati Mardjono
🤖 gxceed AI 要約
日本語
本研究は、インドネシア証券取引所の食品飲料セクター企業を対象に、知的資本とESG開示が収益性に与える影響を、ジェンダー多様性の調整効果を考慮して分析した。結果、知的資本は収益性に有意な負の影響を与え、ESG開示は有意な影響を与えなかった。ジェンダー多様性は知的資本と収益性の関係を強化し、ESG開示と収益性の関係を弱める調整効果を示した。
English
This study analyzes the impact of intellectual capital and ESG disclosure on profitability, with gender diversity as a moderator, in Indonesian food and beverage firms listed on the IDX from 2021-2025. Results show intellectual capital has a significant negative effect, ESG disclosure has no significant effect, and gender diversity moderates both relationships (strengthening the former, weakening the latter).
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ開示が始まり、ESG情報の財務影響が注目される中、本研究成果はジェンダー多様性がESGと収益性の関係を調整する可能性を示唆し、日本の企業統治や開示実務に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD push for ESG disclosure, this study adds evidence on how gender diversity moderates the ESG-profitability link, relevant for investors and policymakers evaluating non-financial factors.
👥 読者別の含意
🔬研究者:Provides empirical evidence on moderating role of gender diversity in ESG-profitability relationship in an emerging market.
🏢実務担当者:Highlights potential of board gender diversity to influence financial outcomes of ESG initiatives.
🏛政策担当者:Suggests that promoting gender diversity on boards may affect corporate ESG performance and profitability.
📄 Abstract（原文）
This examine aims to analyze the consequence of intellectual capital and Environmental, Social, and Governance (ESG) disclosure on profitability, with gender divesity as a moderating indicator, in food and beverage sector firm enumerated on the Indonesia Stock Exchange during the 2021–2025 period. This examine employs a quantitative approach using secondary data obtained from firm' annual reports and sustainability reports. The sampling technique use is purposive sampling based on predetermined criteria. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of IBM SPSS Statistics software. The results of the examine indicate that intellectual capital has a significant consequence on profitability with a negative relationship. Meanwhile, ESG disclosure has no significant consequence on profitability. The moderation test results show that gender diversity is able to moderate the relationship among intellectual capital and profitability with a positive consequence, thereby strengthening the relationship among the two indicators. In addition, gender diversity also moderates the relationship among ESG disclosure and profitability with a negative consequence, thereby weakening the relationship among them. These outcomes indicate that the management of intellectual capital and gender diversity within firm plays an important role in influencing corporate performance, while ESG implementation has not yet been able to provide a direct impact on profitability during the observation period. This examine is expected to contribute to firm in improving the consequenceiveness of intellectual capital management, ESG implementation, and the optimization of gender diversity on boards of directors to support the enhancement of corporate performance. Furthermore, the outcomes of this examine may serve as a reference for funders in considering non-financial factors as a basis for investment decision-making.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5281/zenodo.22108357first seen 2026-08-28 04:48:40 · last seen 2026-08-28 04:48:41
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