THE INFLUENCE OF WOMEN ON BOARD ON COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILITY

Title: THE INFLUENCE OF WOMEN ON BOARD ON COMPANY VALUE THROUGH CORPORATE SOCIAL RESPONSIBILITY

Author: RIZKY MEGA ARINI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to obtain empirical evidence of the positive influence of female commissioners and female directors on company value through corporate social responsibility. This research observation was carried out on companies listed on the Indonesia Stock Exchange for the 2013-2017 period, which used the GRI G4 standard for preparing sustainability reports or sustainable annual reports. The analysis used is descriptive statistics, classical assumption testing, hypothesis testing consisting of path analysis and coefficient of determination (adjusted R square). The results of this research indicate that corporate social responsibility cannot mediate the positive influence of female commissioners and directors on company value. This means that corporate social responsibility cannot bridge the influence of female commissioners and female directors on company value. The indirect influence of female commissioners and female directors on company value cannot be proven in this research. This research only proves the direct influence that female commissioners and female directors have on company value.

Keywords: female commissioners and female directors, corporate social responsibility, and firm value

Sources: http://repository.unair.ac.id/80358/