CD Tesis
Pengaruh Profitabilitas Dan Leverage Terhadap Alokasi Dana Corporate Social Responsibility Dengan Board Gender Sebagai Variabel Moderasi
The purpose of this research was to identify and analyze the influence of
profitability and leverage on the allocation of corporate social responsibility
funds with board gender as a moderating variable. The population in this study
are mining sector companies listed on the Indonesia Stock Exchange in 2018-
2021, totaling 96 companies. In this study, researchers used the non-probability
method of collecting samples with the selected sampling model using purposive
sampling and a total sample of 24 companies. Data analysis using SPSS.
The results showed that there was an effect of profitability and leverage on
the allocation of corporate social responsibility (CSR) funds. There was an
influence of profitability and leverage on the allocation of corporate social
responsibility (CSR) funds with the gender board as a moderating variable.
Keywords : Profitability, leverage, corporate social responsibility (CSR) fund
allocation, gender board
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