Gender Diversity Moderates the Effect of Green Accounting on Sustainability Corporate Budgeting
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This study is motivated by inconsistencies in implementing sustainability practices, particularly sustainability corporate budgeting (SCB), in mining companies despite increasing regulatory pressure and environmental accountability. It examines the relationship between green accounting (GA) and SCB, with gender diversity (GD) as a moderating variable. The research focuses on mining firms listed on the Indonesia Stock Exchange during 2020–2024, using a quantitative panel data design. A purposive sampling technique produced 14 companies with 70 firm year observations. Panel regression and Moderated Regression Analysis (MRA) using EViews 12 were applied. The study integrates GA, SCB, and GD within the Quadruple Bottom Line framework. Results show that GA and GD negatively and significantly affect SCB, while GD positively strengthens the GA–SCB relationship. These findings suggest that sustainability initiatives may create short-term financial pressure, yet gender-diverse leadership improves their effectiveness. Thus, firms should integrate environmental accounting with inclusive governance to enhance sustainable budgeting practices effectively
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