CD Tesis

Pengaruh Kondisi Keuangan Perusahaan Terhadap Luas Pengungkapan Tanggung Jawab Sosial Dengan Diversitas Gender Sebagai Pemoderasi

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Disclosure CSR is a form of responsibility of an organization towards the
impacts of its activities on society and the environment. The purpose of this study
was to examine and analyze: profitability, leverage, liquidity and slack resources
on the extent of disclosure of social responsibility with gender diversity as a
moderator, in addition to knowing indicators that are often disclosed so that the
company's image looks good, the theory used is stakeholder theory.
The population in this study are all manufacturing companies listed on the
IDX for the 2019-2021 period. The type of data used is quantitative data. The data
source used is documentary data. The sampling technique used purposive
sampling technique. In this study, researchers obtained the required data from
annual reports through the websites of each company. CSR data is obtained by
processing csr reports using NVIVO software version 12, while for profitability
using the ROA formula, leverage using the DER formula, liquidity using the CR
formula and slack resources using the Ln formula (cash and cash equivalents), the
moderating variable, namely gender diversity, is processed by calculating the
ratio of the number of women to the total commissioners and directors. After
getting all the data processed with SPSS software.
The results showed that: 1) Profitability and Liquidity do not affect the
disclosure of social responsibility 2) Leverage and slack resources affect the
disclosure of social responsibility and Gender Diversity cannot be moderated. 3)
Health is an indicator of the 2018 GRI Standard which is often disclosed in CSR
reports. From the research conducted, it was found that there were several
limitations, so the researchers suggested for further research to add the period
coverage and expand the research object, so that the results obtained would better
describe the real condition.
Keywords: Social Responsibility, Profitability, Leverage, Liquidity, Slack
Resources, Gender Diversity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010247397

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010247397

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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