Peranan kepemimpinan perempuan dalam memoderasi pengaruh corporate social responsibility disclosure dan scoring good corporate governance terhadap nilai perusahaan

Devika, Ferdiya and Yuliana, Indah (2020) Peranan kepemimpinan perempuan dalam memoderasi pengaruh corporate social responsibility disclosure dan scoring good corporate governance terhadap nilai perusahaan. IJEEM: Indonesian Journal of Environmental Education and Management, 5 (2). pp. 70-99. ISSN 2549-5798 (e.)

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Abstract

This study aimed to investigate the role of women in the leadership of the board of directors does play a role moderating influence strengthens or weakens the disclosure of Corporate Social Responsibility and Good Corporate Governance Scoring Against Corporate Values. Our study provides new insights into the effect of disclosure of Corporate Social Responsibility and Good Corporate Governance Scoring Against Corporate Values. Women's leadership within the board of directors is a form of board diversity of companies. Diversity is one of the board members have a firm sign of good governance as it reflects the absence of discrimination within the company means that anyone can be a board of directors of the company so as to encourage men and women to compete enhance the reputation and value of the company. The study consisted of 18 sample companies sub-sector bank by using purposive sampling during the period from 2015 to 2018 while the analytical methods we use are Moderate Regression Analysis. The results of our study indicate that partial disclosure of Corporate Social Responsibility has no influence on the value of the company, while Scoring GCG has a significant negative effect on the value of the Company. Besides the leadership of women in the board of directors acts as a pure moderation to strengthen the influence of Corporate Social Responsibility disclosure on corporate value and strengthen the influence of Good Corporate Governance Scoring against the value of the Company. Our findings have important implications for the company.

Item Type:	Journal Article
Keywords:	corporate social responsibility disclosure; scoring good corporate governance; women's leadership; board diversity; corporate values
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
Divisions:	Faculty of Economics > Department of Management
Depositing User:	indah yuliana
Date Deposited:	07 Oct 2020 12:57

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