PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

This study aims to analyze the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance with Good Corporate Governance as a moderating variable. The sampling technique uses a saturated sample. This type of research is quantitative associative using secondary data based on financial reports for the period of five years from 2018-2023 which were taken from the website of the Indonesia Stock Exchange and the respective company websites. The total sample obtained was 160 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. Based on the results of the study, it can be concluded that partially Gender Diversity does not have an effect on Financial Performance, while Business Diversification and Corporate Social Responsibility have an effect on Financial Performance. Based on the analysis through moderated regression analysis, Good Corporate Governance does not moderate the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance

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Journal
Jurnal Revenue Jurnal Ilmiah Akuntansi
Published
2024-08-30
DOI
https://doi.org/10.46306/rev.v5i1.465
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Suripto Suripto, Nur Aini
Jurnal Revenue Jurnal Ilmiah Akuntansi
Corporate Governance and Financial Management
article

PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

Suripto Suripto, Nur Aini
article en

Abstract

This study aims to analyze the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance with Good Corporate Governance as a moderating variable. The sampling technique uses a saturated sample. This type of research is quantitative associative using secondary data based on financial reports for the period of five years from 2018-2023 which were taken from the website of the Indonesia Stock Exchange and the respective company websites. The total sample obtained was 160 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. Based on the results of the study, it can be concluded that partially Gender Diversity does not have an effect on Financial Performance, while Business Diversification and Corporate Social Responsibility have an effect on Financial Performance. Based on the analysis through moderated regression analysis, Good Corporate Governance does not moderate the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance

Jurnal Revenue Jurnal Ilmiah AkuntansiVol. 5(1)
Universitas Pamulang (ID)
Openalex Percentile: Top 73%
Corporate Governance and Financial Management
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PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI — Suripto Suripto, Nur Aini · Jurnal Revenue Jurnal Ilmiah Akuntansi (2024) | TGRS Research Map | TGRS