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Does CEO Gender and Independent Commissioner Moderate Executive Remuneration on Sustainability Disclosure? Evidence from Indonesia Cover

Does CEO Gender and Independent Commissioner Moderate Executive Remuneration on Sustainability Disclosure? Evidence from Indonesia

Studies in Business and Economics
Volume 21 (2026): Issue 2 (August 2026)
By: ,  ,  ,   and    
Open Access
|Sep 2026
Authors

Authors

Meiliana Suparman

Universitas Internasional Batam, Indonesia

Ria Karina

Universitas Internasional Batam, Indonesia

Teddy Jurnali

Universitas Internasional Batam, Indonesia

Sheila Septiany

Universitas Internasional Batam, Indonesia

Nelson Ng

Universitas Internasional Batam, Indonesia
DOI: https://doi.org/10.2478/sbe-2026-0029 | Journal eISSN: 2344-5416 | Journal ISSN: 1842-4120
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Language: English
Page range: 245 - 268
Published on: Sep 10, 2026
Published by: Lucian Blaga University of Sibiu
In partnership with: Paradigm Publishing Services
Keywords:
CEO gender,
executive remuneration,
sustainability disclosure,
independent commissioner,
corporate governance
Related subjects:
Business and economics,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Management, organization, corporate governance,
Business development, change management, cooperation,
Entrepreneurship

© 2026 Meiliana Suparman, Ria Karina, Teddy Jurnali, Sheila Septiany, Nelson Ng, published by Lucian Blaga University of Sibiu
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 21 (2026): Issue 2 (August 2026)
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