PENGARUH AVAILABLE SLACK, DIVERSIFIKASI GENDER DAN DEBT TO EQUITY RATIO TERHADAP KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Abstract
Tujuan penelitian ini adalah untuk menguji pengaruh available slack, diversifikasi gender, dan leverage terhadap kualitas pengungkapan CSR perusahaan dengan variabel diversifikasi gender sebagai pengaruh available slack terhadap kualitas pengungkapan CSR. Populasi penelitian ini ialah semua perusahaan manufaktur yang terdaftar di BEI selama tahun 2014-2019 dengan pemilihan sampel menggunakan teknik purposive sampling sehingga menghasilkan sampel sebanyak 300 data. Analisis data menggunakan regresi linier berganda dengan menambahkan uji moderasi. Hasil penelitian ini menunjukkan bahwa available slack tidak berpengaruh positif terhadap kualitas pengungkapan CSR. Diversifikasi gender pada dewan direksi berpengaruh negatif terhadap kualitas pengungkapan CSR. Diversifikasi gender pada dewan komisaris berpengaruh positif terhadap kualitas pengungkapan CSR. Diversifikasi gender pada dewan direksi memperkuat pengaruh positif available slack terhadap kualitas pengungkapan CSR. Diversifikasi gender pada dewan komisaris tidak memperkuat pengaruh positif available slack terhadap kualitas pengungkapan CSR.
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DOI: https://doi.org/10.32424/jeba.v23i1.1788
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