Environmental Performance, Social Responsibility Disclosure, Managerial Ownership, Financial Performance: The Role of Feminism on Board of Directors

Suyanto, Suyanto
Rahmawati, Anisa Putri

SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 7 No 2 (2022): December 2022

This study aims to prove the effect of environmental performance, corporate social responsibility disclosure, and managerial ownership on financial performance with the board of directors' feminism as a moderating variable. The sample in this study used manufacturing companies for the 2016-2020 period, with total research data of 74 annual reports listed on the Indonesia Stock Exchange and included in PROPER participants. The sampling technique in this study used purposive sampling with specific criteria. The results of this study prove that environmental performance and managerial ownership have a positive effect on company financial performance, and disclosure of corporate social responsibility (CSR) has a negative impact on financial performance, with the variable feminism of the board of directors being able to moderate the environment. Performance and disclosure of corporate social responsibility (CSR) on financial performance. However, managerial ownership cannot be moderated by the board of directors' variable feminism.