PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN BOARD GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN

Irma Dewi Ganis Ciptany; Susi Handayani

doi:10.25134/jrka.v11i1.11520

Irma Dewi Ganis Ciptany Universitas Negeri Surabaya
Susi Handayani Universitas Negeri Surabaya

DOI: https://doi.org/10.25134/jrka.v11i1.11520

Abstract

This finding is intended to test the effect of CSR and board gender diversity on company value in companies listed on the SRI KEHATI Index on the IDX in 2021-2023. The findings use secondary data in the form of annual reports and sustainability reports. The sample was taken using the total sampling technique, resulting in 117 data from the SRI KEHATI Index in 2021-2023. Data analysis was carried out using multiple linear regression. The findings provide an indication that CSR and board gender diversity do not have a simultaneous effect on the value of companies listed on the SRI KEHATI Index during that period. These findings provide important insights into the various factors that influence company value in companies committed to sustainability.

Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Firm Value

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