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All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business J-MAS (Jurnal Manajemen dan Sains) Distribusi Shirkah: Journal of Economics and Business JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Airlangga Journal of Innovation Management Jurnal Ilmu Manajemen Advantage Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Master: Jurnal Manajemen dan Bisnis Terapan Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MANAJEMEN DAN BISNIS INDONESIA
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Distribusi

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BOARD DIVERSITY, CORPORATE SOCIAL RESPONSIBILITY, AND FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON CONSUMER NON-CYCLICAL FIRMS Ainun Nizmah, Kemala; Nurul Innayah, Maulida; Purwidianti, Wida; Bagis, Fatmah
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.483

Abstract

This study aimed to examine the effect of board diversity on financial performance of consumer non-cyclicals companies listed on the Indonesia Stock Exchange. This study also examined the mediating effect of Corporate Social Responsibility on the relationship between board diversity and financial performance which was limited in previous studies. The sampling technique used was purposive sampling which obtained 136 observations. The results showed that female directors, foreign directors, and directors with economic education have a negative effect on financial performance. Female directors and foreign directors have a positive effect on CSR, while directors with economic education have a negative effect on CSR. CSR has a positive effect on financial performance. However, based on the sobel test results, CSR is not able to mediate the relationship between board diversity on financial performance. This research has contributed for consumer non-cyclicals companies to consider the role of board diversity, because this research found that they are able to increase CSR disclosure and firm performance.
Co-Authors Ainun Nizmah, Kemala Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amrizah Kamaluddin Anatasya , Putri Syifa Arini Hidayah Arini Hidayah, Arini Aryoko, Yudhistira Pradhipta Asih, Faisyah Yuli Awalia, Melani Azizah, Farinda Hauna Azmi Fitriati Bagis, Fatmah Bima Cinintya Pratama Bintang Putra Fauzi Bondan Pradiptasani Suryawan Dian Larasati Dyandra Viorica Ivonilenia Fatmah Bagis Frida Utami, Restu Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hengky Widhiandono Hengky Widhiandono Hermin Endratno Herni Justiana Astuti Imaniar Zahwa, Tiara Indriana Putri Karin Maharani Sasongko Kharismasyah, Alfato Yusnar M Agung Miftahudin M. Agung Miftahuddin Maharani, Wilia Krisna Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahuddin, Muchammad Agung Miftahul Furqon Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Naelati Tubastuvi Nawalin Nazah Nirvananda, Anandita Nurfiani, Aisah Nurul Nur Aeni Petra, Dany Nofrizal Pradana, Arkan Ananta Pradhipta, Yudhistira Pratami, Naturi Diah Purnadi Purnadi Qory Diana Lita Ragil Danu Saputra Rahmawati, Ika Yustina Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Sasongko, Karin Maharani Shabrina Zusryn, Alyta Shukriah Saad Siti Syaqilah Hambali Suyoto Suyoto Suyoto Syaefa Intan Salsabilla syafa’at, Faizal Tiarto, Ahlan Gema Wida Purwidianti Widyaningtyas, Dian Wulan, Zani Nawang Wulandari, Nur Apni Yustina Rahmawati, Ika Zaen, Mudrikah Zaharani, Lisa Cahya Zahra, Hakimatuz Zulfikar Ali Ahmad Zulfikri, Moh. Danar