Analisis leverage ratio terhadap pengungkapan tanggung jawab sosial perusahaan (CSR) dan diversitas gender sebagai variabel moderasi

Herizona, Bintang Satria and Yuliana, Indah (2020) Analisis leverage ratio terhadap pengungkapan tanggung jawab sosial perusahaan (CSR) dan diversitas gender sebagai variabel moderasi. Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi, 5 (3). pp. 341-351. ISSN Online ISSN: 2477-7862

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Abstract

This study aims to determine how strong the influence of the gender diversity of the board of directors of the company on the level of leverage owned and disclosure of corporate social responsibility. Gender diversity in companies shows that there is no discrimination between men and women to show their best performance in the field and occupy the highest position in a company. Gender diversity also has an impact on differences in decision making, risk preferences and self-confidence. Agency theory is used to illustrate differences in corporate governance between male and female directors. This study uses MRA in the banking subsector for the period 2016-2018. The result show that the leverage level of the company has a significant effect on CSR disclosure. In addition, the composition of the company’s board of director is can’t moderate the relationship between the company’s leverage level and CSR disclosure.

Item Type:	Journal Article
Keywords:	corporate social responsibility disclosure; gender diversity; leverage ratio
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions:	Faculty of Economics > Department of Management
Depositing User:	indah yuliana
Date Deposited:	12 Jul 2021 15:50

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