Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN BOARD GENDER DIVERSITY TERHADAP NILAI PERUSAHAAN

Ciptany, Irma Dewi Ganis (Unknown)
Handayani, Susi (Unknown)



Article Info

Publish Date
05 Mar 2025

Abstract

This finding is intended to test the effect of CSR and board gender diversity on company value in companies listed on the SRI KEHATI Index on the IDX in 2021-2023. The findings use secondary data in the form of annual reports and sustainability reports. The sample was taken using the total sampling technique, resulting in 117 data from the SRI KEHATI Index in 2021-2023. Data analysis was carried out using multiple linear regression. The findings provide an indication that CSR and board gender diversity do not have a simultaneous effect on the value of companies listed on the SRI KEHATI Index during that period. These findings provide important insights into the various factors that influence company value in companies committed to sustainability. Keywords: Board Gender Diversity, Corporate Social Responsibility (CSR), Firm Value

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...