PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KERAGAMAN GENDER DEWAN DIREKSI SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR 2021-2023

Zulin Nurchayati Putri, Diyah Santi Hariyani, Liliek Nur Sulistiyowati

Abstract


Between 2021 and 2023, this case study looks at how Corporate Social Responsibility Disclosure changes the value of manufacturing companies that are listed on the Indonesia Stock Exchange (IDX).  Board gender diversity is a moderating feature. The sample, which has 159 companies, was chosen by purposeful sampling from manufacturing companies that regularly put out sustainability  reports between  2021  and  2023.  The  data  were  put  through  a  simple  linear regression study using SPSS software. The study's results show that disclosing a company's social duties makes it much more valuable. For now, having a mix of men and women on the board has a big effect and can make the connection between business value and CSR sharing more even.

Keywords: Corporate Social Responsibility Disclosure, Company Values, Gender Diversity of the Board of Directors

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