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Journal : Indonesian Journal of Sustainability

Independent board of commissioners moderates CSR disclosure relationship on financial performance Handojo, Natalistyo Tjatur Andi; Machmuddah, Zaky; Sumaryati, Anna
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 2, No 1 (2023): January
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.2.1.45-55

Abstract

Providing empirical evidence of the role of independent commissioners on the relationship between CSR disclosure and financial performance is the aim of this study. Companies listed on the Indonesian stock exchange are used as the population, but for the sample only companies in the agricultural sector. The sample was obtained using the purposive sampling method, the year of observation was from 2019 to 2021, so that 60 observational data were obtained. The data processing uses Warp PLS version 7.0. The research findings provide evidence that CSR disclosure and independent board of commissioners have an influence on the company's financial performance, besides that the independent board of commissioners also moderates the relationship of CSR disclosure on financial performance. The implication of this research is the importance of the role of independent commissioners in moderating the relationship of CSR disclosure on the company's financial performance.
Co-Authors A.A. Ketut Agung Cahyawan W Abiyyatha, Muhammad Kafa Acep Komara Afrilia Nola Hestiatay Agung Prajanto Ajeng Triyas Oktaviani Ali, Shujahat Amalia Suryani Anggita Dyah Primasari Anindyafebi Tanara Anna Sumaryati Apasya, Trida Arifiyati, Fina Ayu Wulandari Bambang Jatmiko Bambang Minarso, Bambang Danisya Zalza Billa Putri Supriyanto Desy Herma Fauza Desy Herma Fauza, Desy Herma Dewanta, Michael Ardho Dewi Sofha Dul Muid Dul Muid Dwiarso Utomo Dwiarso Utomo Emiza binti Tahar Entot Suhartono Fina Arifiyati Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Ida Ayu Putu Sri Widnyani Jayati, Rima Dwi Jenny Pratiwi Assaji Kartika Hendra Titisari Kartika Hendra Titisari Khaeronisa Khaeronisa Kunco Teguh Wijayanto Kusni Ingsih Ladiva, Siti Lilis Setyowati LILIS SETYOWATI Manuari, Ida Ayu Ratih Maradewi Ayu Kumalasari Melati Oktafiyani Meyliana, Santika Michael Ardho Dewanta Muchamad Syafruddin MUCHAMAD SYAFRUDDIN Muchammad Syafrudin Muhammad Hasan Haydar Nabila Zhafira Sofiamanan Naela Mardlotillah Natalistya TAH Natalistyo T.A.H Natalistyo Tah Neta Belinda Ni Putu Yuria Mendra Nuraini, Annisa Oktaviani, Ajeng Triyas Putri Fea Ikhtiyarini PUTRI WULANDARI R, Muhammad Rheza Fernanda Riana Sitawati Salma Tsamarah Nurjannah Selvia Eri Kuntari Solly Aryza St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Stephanus Dwiarso Utomo T.A.H, Natalistyo Tahar, Emiza binti Titi Laras Vonny Meilinasari Wahidah Nursafiyah Wijayanti, Yashinta Putri Winarsih Winarsih Winarsih Winarsih Winarti, Wiwin Winarti, Wiwin Wiwin Winarti Yashinta Putri Wijayanti Yasmina Azizah Noor Yulita Setiawanta