Pengungkapan CSR, Kinerja Perusahaan, dan Peran Moderasi Keberagaman Gender D…

This study aims to examine the effect of the COVID-19 pandemic, firm performance, and the moderating effect of board gender diversity on CSR disclosure in non-financial sector firms in Indonesia. Data analysis was carried out by testing for the difference between means and multiple regression analysis based on the Resource-Based View (RBV) theory. The results show that the pandemic does not aff…