Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi
DOI:
https://doi.org/10.21009/japa.0401.08Keywords:
Good Corporate Governance, Corporate Social Responsibility, Company Performance, Gender DiversityAbstract
This study aims to determine the effect of good corporate governance and corporate social responsibility on company performance with gender diversity as a moderating variable in the Basic and Chemical Industry Sectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methods with secondary data sourced from the company's annual report and sustainability report. The research sample of 54 companies was selected using simple random sampling technique. The data analysis techniques used include multiple linear regression analysis and moderation, as well as hypothesis testing. The results showed that the independent board of commissioners (X1) had a significant positive effect on company performance, the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerial ownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition, gender diversity (z) is able to moderate the effect of independent commissioners and audit committees on company performance and gender diversity (Z) is not able to moderate the effect of managerial ownership and corporate social responsibility on company performance.
References
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Julialevi, K. O., & Ramadhanti, W. (2021). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan Indonesia (Studi Komparatif Perbankan BUMN dan Swasta). Jurnal Pendidikan dan Teknologi Indonesia, 1(2), 91–95. https://doi.org/10.52436/1.jpti.19
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Lok, Y. H., & Phua, L. K. (2021). Integrated Reporting and Firm Performance in Malaysia: Moderating Effects of Board Gender Diversity and Family Firms. Estudios de Economia Aplicada, 39(4), 1–7. https://doi.org/10.25115/eea.v39i4.4588
Mahrani, M., & Soewarno, N. (2018). The Effect Of Good Corporate Governance Mechanism and Corporate Social Responsibility On Financial Performance With Earnings Management As Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Mali, M. A. Y., & Amin, A. (2021). Peran Gender Dewan Direksi Sebagai Pemoderasi Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Sosial Ekonomi dan Humaniora, 7(2), 166–172.
Martinez-Jimenez, R., Hernández-Ortiz, M. J., & Cabrera Fernández, A. I. (2020). Gender Diversity Influence On Board Effectiveness and Business Performance. Corporate Governance (Bingley), 20(2), 307–323. https://doi.org/10.1108/CG-07-2019-0206
Matitaputty, J. S., & Davianti, A. (2020). Does Broad Gender Diversity Affect Corporate Social Responsibility Disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1), 35–50. https://doi.org/10.31106/jema.v17i1.3612
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Puspasari, N. K., & Ketut Sujana, I. (2021). The Effect of Corporate Social Responsibility Disclosure and Board Remuneration on Financial Performance With the Presence of Woman in the Good Corporate Governance Structure. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 637–642. https://jurnal.stie-aas.ac.id/index.php/IJEBAR%0Awww.ajhssr.com
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Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). TheImpact Of Corporate Social Responsibility Disclosure and Board Characteristics On Corporate Performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Santoso, S. A., & Wahyudi, S. (2021). Pengaruh Mekanisme Corporate Governance dan Corporate Social Responsibility Terhadap Financial Performance dengan Gender Diversity Sebagai Variabel Moderasi. Syntax Literate; Jurnal Ilmiah Indonesia, 6(12), 6371–6383. https://doi.org/http://dx.doi.org/10.36418/syntax-literate.v6i12.5171
Sejati, F. R., Zakaria, & Aidha, N. (2020). Hubungan Kinerja Lingkungan dan Pengungkapan Tanggungjawab Sosial Terhadap Kinerja Keuangan Dengan Feminisme Dewan Direksi Sebagai Variabel Moderasi. JIA (Jurnal Ilmiah Akuntansi), 5(2), 235–263. https://doi.org/https://doi.org/10.23887/jia.v5i2.27716
Sitanggang, R. P., & Ratmono, D. (2019). Pengaruh Tata Kelola Perusahaan dan Pengungkapan CSR terhadap Kinerja Keuanga dengan Earning Management. Diponegoro Journal of Accounting, 8(2013), 1–15.
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi 2, 30(8), 2040–2052. https://doi.org/10.24843/EJA.2020.v30.i08.p11
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (ICSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. EL MUHASABA: Jurnal Akuntansi, 11(2), 162–176. https://doi.org/https://doi.org/10.18860/em.v11i2.8922
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Adnyani, N. S., Endiana, I. D. M., & Arizona, P. E. (2020). Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Perusahaan. Jurnal Kharisma, 2(2), 228–249.
Alfawaz, R., & Fathah, R. N. (2022). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Sektor Industri Kesehatan. In Proceeding of National Conference on Accounting & Finance, 4, 513–521. https://doi.org/. https://doi.org/10.20885/ncaf.vol4.art64
Alim, M., & Destriana, U. (2019). Pengaruh Kepemilikan Institusional, Komite Audit dan Ukuran Perusahaan Terhadap Kinerja Perusahaan. JMB: Jurnal Manajemen dan Bisnis, 5(1), 18–23. https://doi.org/10.31000/jmb.v5i1.1990
Allan, F., Sondakh, J. J., & Gamaliel, H. (2020). Pengaruh Intellectual Capital, Corporate Social Responsibility dan Good Corporate Governance Terhadap Kinerja Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Jurnal Riset Akuntansi dan Auditing “GOODWILL,” 11(1), 44–58. https://doi.org/https://doi.org/10.35800/jjs.v11i1.29034
Ayuningtyas, E., Titisari, K. H., & Nurlaela, S. (2020). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada Bank Go-Public Di Bei Tahun 2014-2018. INVENTORY: Jurnal Akuntansi, 4(1), 85–95. https://doi.org/http://doi.org/10.25273/inventory.v4i1.6302
Baharuddin, S. (2022). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020. Syntax Literate: Jurnal Ilmiah Indonesia, 7(2), 2343–2355. https://doi.org/http://dx.doi.org/10.36418/syntax-literate.v7i2.6270
Baihaqi, J. (2019). Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia. Journal of Islamic Finance and Accounting, 2(1), 57. https://doi.org/10.22515/jifa.v2i1.1606
Bouaine, W., & Hrichi, Y. (2019). Impact of Audit Committee Adoption and its Characteristics on Financial Performance: Evidence from 100 French Companies. Accounting and Finance Research, 8(1), 92. https://doi.org/10.5430/afr.v8n1p92
Cahyaningrum, S. P., Titisari, K. H., & Astungkara, A. (2022). Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan. Owner (Riset dan Jurnal Akuntansi), 6(3), 3027–3035. https://doi.org/10.33395/owner.v6i3.1012
Chintya, & Haryanto, M. (2019). Pengaruh Intellectual Capital dan Corporate Social Responsibility Disclosure Terhadap Kinerja Perusahaan. EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi, 21(1), 93–106. https://doi.org/http://dx.doi.org/10.34209/equ.v21i1.634
Dani, A. C., Picolo, J. D., & Klann, R. C. (2019). Gender Influence, Social Responsibility and Governance In Performance. RAUSP Management Journal, 54(2), 154–177. https://doi.org/10.1108/RAUSP-07-2018-0041
Efendi, D., & Afifa, H. (2021). Pengaruh Good Corporate Governance Dengan Pengungkapan Csr Sebagai Variabel Intervening Terhadap Kinerja Perusahaan. Jurnal Ilmu dan Riset Akuntansi, 10(11), 1–19.
Fadilah, F. H., & Khairunnisa. (2018). Pengaruh Good Corporate Governance dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan (Studi Pada Bank Umum Swasta Nasional dan Bank Umun Milik Negara. E-Proceeding Of Management, 5(3), 3392–3401.
Gantino, R., Ruswanti, E., & Rahman, T. (2020). Leadership Style, Intellectual Capital, Corporate Social Responsibility and Corporate Performance: A Comparative Study Between Two Indonesian Industries. Journal of Accounting Research, Organization and Economics, 2(3), 203–217. https://doi.org/10.24815/jaroe.v2i3.15291
Hamdani. (2016). Good Corporate Governance: Tinjauan Etika dalam Praktik Bisnis. Mitra Wacana Media.
Julialevi, K. O., & Ramadhanti, W. (2021). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perbankan Indonesia (Studi Komparatif Perbankan BUMN dan Swasta). Jurnal Pendidikan dan Teknologi Indonesia, 1(2), 91–95. https://doi.org/10.52436/1.jpti.19
Kelana, S. A., & Ramdany, R. (2020). Pengaruh Pengungkapan CSR Terhadap Kinerja Keuangan PT. Asahimas Flat Glass Tbk. Jurnal Akuntansi, 8(1), 13–20. https://doi.org/10.37932/ja.v8i1.61
Kurnianto, W. A., Sudarwati, S., & Burhanudin, B. (2019). Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan yang Terdaftar Di Jakarta Islamic Index (JII) Tahun 2014-2016. Jurnal Manajemen dan Keuangan, 8(1), 12–20. https://doi.org/10.33059/jmk.v8i1.480
Kusmayadi, D., Abdullah, Y., & Firmansyah, I. (2021). Kinerja Perusahaan dengan Pendekatan Rasio-Rasio Keuangan. Manggu Makmur Tanjung Lestari.
Lok, Y. H., & Phua, L. K. (2021). Integrated Reporting and Firm Performance in Malaysia: Moderating Effects of Board Gender Diversity and Family Firms. Estudios de Economia Aplicada, 39(4), 1–7. https://doi.org/10.25115/eea.v39i4.4588
Mahrani, M., & Soewarno, N. (2018). The Effect Of Good Corporate Governance Mechanism and Corporate Social Responsibility On Financial Performance With Earnings Management As Mediating Variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/10.1108/AJAR-06-2018-0008
Mali, M. A. Y., & Amin, A. (2021). Peran Gender Dewan Direksi Sebagai Pemoderasi Corporate Social Responsibility Terhadap Kinerja Keuangan. Jurnal Sosial Ekonomi dan Humaniora, 7(2), 166–172.
Martinez-Jimenez, R., Hernández-Ortiz, M. J., & Cabrera Fernández, A. I. (2020). Gender Diversity Influence On Board Effectiveness and Business Performance. Corporate Governance (Bingley), 20(2), 307–323. https://doi.org/10.1108/CG-07-2019-0206
Matitaputty, J. S., & Davianti, A. (2020). Does Broad Gender Diversity Affect Corporate Social Responsibility Disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 17(1), 35–50. https://doi.org/10.31106/jema.v17i1.3612
Nugroho, A. E., & Laily, N. (2019). Pengaruh GCG dan CSR Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Barang dan Konsumsi Di BEI. Jurnal Ilmu Dan Riset Manajemen, 8(6), 1–18.
Orazalin, N., & Baydauletov, M. (2020). Corporate Social Responsibility Strategy and Corporate Environmental and Social Performance: The Moderating Role Of Board Gender Diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664–1676. https://doi.org/10.1002/csr.1915
Purwohedi, U. (2022). Metode Penelitian: Prinsip dan Praktik. Raih Asa Sukses.
Puspasari, N. K., & Ketut Sujana, I. (2021). The Effect of Corporate Social Responsibility Disclosure and Board Remuneration on Financial Performance With the Presence of Woman in the Good Corporate Governance Structure. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 637–642. https://jurnal.stie-aas.ac.id/index.php/IJEBAR%0Awww.ajhssr.com
Ratna Sari, N. M. D., & Omika Dewi, I. G. A. A. (2019). Pengaruh Carbon Credit, Firm Size, dan Good Corporate Governance Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi dan Bisnis, 4(1), 62. https://doi.org/10.38043/jiab.v4i1.2144
Regina, R. (2021). The Influence Of Intellectual Capital, Good Corporate Governance and Accounting Conservatism On Company’s Financial Performance. Journal of Islamic Accounting and Finance Research, 3(1), 1–26. https://doi.org/10.21580/jiafr.2021.3.1.7316
Riyadh, H. A., Sukoharsono, E. G., & Alfaiza, S. A. (2019). TheImpact Of Corporate Social Responsibility Disclosure and Board Characteristics On Corporate Performance. Cogent Business and Management, 6(1), 1–18. https://doi.org/10.1080/23311975.2019.1647917
Santoso, S. A., & Wahyudi, S. (2021). Pengaruh Mekanisme Corporate Governance dan Corporate Social Responsibility Terhadap Financial Performance dengan Gender Diversity Sebagai Variabel Moderasi. Syntax Literate; Jurnal Ilmiah Indonesia, 6(12), 6371–6383. https://doi.org/http://dx.doi.org/10.36418/syntax-literate.v6i12.5171
Sejati, F. R., Zakaria, & Aidha, N. (2020). Hubungan Kinerja Lingkungan dan Pengungkapan Tanggungjawab Sosial Terhadap Kinerja Keuangan Dengan Feminisme Dewan Direksi Sebagai Variabel Moderasi. JIA (Jurnal Ilmiah Akuntansi), 5(2), 235–263. https://doi.org/https://doi.org/10.23887/jia.v5i2.27716
Sitanggang, R. P., & Ratmono, D. (2019). Pengaruh Tata Kelola Perusahaan dan Pengungkapan CSR terhadap Kinerja Keuanga dengan Earning Management. Diponegoro Journal of Accounting, 8(2013), 1–15.
Thoomaszen, S. P., & Hidayat, W. (2020). Keberagaman Gender Dewan Komisaris dan Direksi terhadap Kinerja Perusahaan. E-Jurnal Akuntansi 2, 30(8), 2040–2052. https://doi.org/10.24843/EJA.2020.v30.i08.p11
Utami, R., & Yusniar, M. W. (2020). Pengungkapan Islamic Corporate Social Responsibility (ICSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening. EL MUHASABA: Jurnal Akuntansi, 11(2), 162–176. https://doi.org/https://doi.org/10.18860/em.v11i2.8922
Wendy, T., & Harnida, M. (2020). Pengaruh Penerapan Good Corporate Governance (Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, dan Dewan Direksi) Terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar Di BEI. Jurnal Manajemen Dan Akuntansi, 21(1), 15–24.
Zalukhu, Y. O., Manalu, H. A., & Munawarah. (2020). Implikasi Corporate Social Responsibility (CSR) Terhadap Kinerja Keuangan Perusahaan yang Memperoleh Sustainability Reporting Award (SRA). Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS), 2(1), 145–151. https://doi.org/https://doi.org/10.47065/ekuitas.v2i1.379
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2023-08-02
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Annisa, D., Sumiati, A. ., & Purwohedi, U. . (2023). Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(1), 133–155. https://doi.org/10.21009/japa.0401.08
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