THE MODERATING ROLE OF MANAGERIAL OWNERSHIP ON THE INFLUENCE OF GENDER DIVERSITY AND GLOBAL AUDITOR AFFILIATION ON FORWARD-LOOKING DISCLOSURE
DOI:
https://doi.org/10.32332/finansia.v9i2.12823Keywords:
Gender Diversity, Global Auditor Affiliation, Managerial Ownership, Forward-Looking DisclosureAbstract
This study examines the moderating role of managerial ownership in the relationship between gender diversity, global auditor affiliation, and forward-looking disclosure. Employing a quantitative method, the study utilizes secondary data from 26 non-financial companies listed on the Indonesia Stock Exchange between 2020 and 2024—selected via purposive sampling—resulting in 130 observations. Data analysis was conducted using panel regression with a Fixed Effects Model (FEM) in EViews 13. The results indicate that gender diversity significantly influences forward-looking disclosure, whereas global auditor affiliation does not. Managerial ownership does not moderate the influence of either gender diversity or global auditor affiliation. Investigating the moderating role of managerial ownership in Indonesia is significant, given its status as a developing nation characterized by concentrated ownership structures and diverse corporate governance practices.
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