Environmental Disclosure, Social Disclosure, Governance Disclosure Terhadap Kinerja Keuangan dan Board Gender Diversity sebagai Moderasi
DOI:
https://doi.org/10.37385/msej.v4i4.2487Keywords:
environmental, social, governance, kinerja keuangan, diversityAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh environmental disclosure, social disclosure, serta governance disclosure terhadap kinerja keuangan serta peran board gender diversity sebagai variabel moderasi dengan pendekatan kuantitatif. Sampel penelitian sebanyak 37 perusahaan sektor pertambangan di BEI dengan periode 5 tahun pengamatan yakni tahun 2017 hingga 2021. Teknik analisis data yakni analisis statistik deskriptif dengan melakukan analisis linear berganda dalam SPSS 26, serta melakukan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa adanya pengaruh environmental disclosure terhadap kinerja keuangan proksi ROE serta ROI, social disclosure berpengaruh positif terhadap kinerja keuangan proksi ROE serta ROI, dan governance disclosure berpengaruh positif terhadap kinerja keuangan proksi ROE serta ROI. Selain itu, board gender diversity tidak mampu untuk memoderasi pengaruh environmental disclosure, social disclosure, dan governance disclosure terhadap kinerja keuangan. Pada hasil uji F, menunjukkan adanya pengaruh environmental disclosure, social disclosure, dan governance disclosure terhadap kinerja keuangan proksi ROE dan ROI secara simultan, serta board gender diversity mampu untuk memoderasi pengaruh environmental disclosure, social disclosure, dan governance disclosure secara simultan terhadap kinerja keuangan. Perusahaan yang menerapkan disclosure sebagai bentuk tanggung jawabnya pada stakeholders, sehingga mendapat dukungan dari para stakeholder, dukungan tersebut sangat berarti dalam keberlanjutan perusahaan dan kenaikkan kinerja perusahaan.
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