THE INFLUENCE OF WOMEN COMMISSIONERS AND BOARD OF DIRECTORS ON CORPORATE SOCIAL RESPONSIBILITY WITH PROFITABILITY AS MEDIATION IN BASIC AND CHEMICAL INDUSTRIES 2014-2016

Title: INFLUENCE OF WOMEN COMMISSIONERS AND BOARD OF DIRECTORS ON CORPORATE SOCIAL RESPONSIBILITY WITH PROFITABILITY AS MEDIATION IN BASIC AND CHEMICAL INDUSTRIES 2014-2016

Author: SANTI DYAH MUSTIKA

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

Publisher: Universitas Airlangga

Abstract

This research aims to examine the influence of female commissioners and directors on CSR with profitability as a mediating variable in basic and chemical industries. The data used in this study was taken from company data in basic and chemical industries listed on the Indonesia Stock Exchange in 2014-2016. The sampling method used purposive sampling so that the number of samples in this study was 90. The independent variables in this study were female commissioners and directors, the dependent variable was CSR, and the mediating variable was profitability. This research uses a quantitative approach. The data analysis technique used is PLS to test the hypothesis. The results show that female commissioners, female directors, and profitability have a positive influence on CSR; female commissioners have a negative influence on profitability; Female directors do not have a significant influence on profitability, and profitability is not a mediating variable for the influence of female commissioners and directors on CSR.

Keywords: female commissioners, female directors, profitability, corporate social responsibility

Sources: http://repository.unair.ac.id/87235/