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Pengungkapan CSR, Kinerja Perusahaan, dan Peran Moderasi Keberagaman Gender Dewan: Studi dalam Masa Pandemi
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 affect the CSR disclosure of firms in Indonesia. In addition, there is also a negative relationship between firm performance and CSR disclosure which is mainly consisted of environmental and governance disclosure. The moderating role of the board gender diversity is also not found in the relationship between firm performance and CSR disclosure. Thus, this research is expected to be able to provide insight for further research as well as consideration for companies and regulator in making and determining CSR policies of companies in Indonesia. The findings of this study contribute to the literature by providing insight into the practice of CSR disclosure in Indonesia, in which CSR disclosure is divided into three main segments, namely environmental, social, and governance. This study is also the first to measure company performance with minimal bias measurement, such as cash flow-based indicators in the context of CSR research in Indonesia..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13157 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI., 2021 |
|---|---|
| Edisi | - |
| Subjek | Firm performance Pandemic Board Gender Diversity CSR Disclosure |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiii, 68 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |