Proceedings of the 1st International Conference on Social Science, Humanities, Education and Society Development, ICONS 2020, 30 November, Tegal, Indonesia

Research Article

Indirect Effect of CSR Disclosure on The Relationship of Gender Diversity on Company Performance

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  • @INPROCEEDINGS{10.4108/eai.30-11-2020.2303715,
        author={Sari  Rahmadhani and Dias  Nurlita and Dhian Anandarini Minar savitri},
        title={Indirect Effect of CSR Disclosure on The Relationship of Gender Diversity on Company Performance},
        proceedings={Proceedings of the 1st International Conference on Social Science, Humanities, Education and Society Development, ICONS 2020, 30 November, Tegal, Indonesia},
        publisher={EAI},
        proceedings_a={ICONS},
        year={2021},
        month={1},
        keywords={csr gender diversity company performance},
        doi={10.4108/eai.30-11-2020.2303715}
    }
    
  • Sari Rahmadhani
    Dias Nurlita
    Dhian Anandarini Minar savitri
    Year: 2021
    Indirect Effect of CSR Disclosure on The Relationship of Gender Diversity on Company Performance
    ICONS
    EAI
    DOI: 10.4108/eai.30-11-2020.2303715
Sari Rahmadhani1,*, Dias Nurlita1, Dhian Anandarini Minar savitri1
  • 1: Accounting Program, Sekolah Tinggi Ilmu Ekonomi Totalwin, Semarang, Indonesia
*Contact email: sari@stieltotalwin.ac.id

Abstract

This study aimed to determine the effect of gender diversity and corporate social responsibility and to find out the influence of corporate social responsibility in mediating the relationship between gender diversity and company performance. This study uses secondary data from companies listed on the Indonesian Stock Exchange. Research sample selection employed was purposive sampling. The research data analysis were double regression analysis. It was found that gender diversity and CSR had a positive effect on company performance. CSR was proven to mediate relationship of gender diversity to company performance. Improved financial performance influenced by gender diversity will develop better through social and environmental concerns expressed in CSR disclosure. The results of this study can be a policy recommendation for Indonesian government to improve the development of sustainable development programs for companies.