Jurnal Riset Mahasiswa Akuntansi (JRMA)
Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024

The Moderating Effect of female director on the relationship between CSR and company performance: Evidence in from Indonesian Transportation Sector

asna, asna (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

The current study investigates how female director moderates the relationship between CSR and company performance of transportation firms in Indonesia. Drawing on stakeholder theory and using data of Indonesian’s Transportation listed companies over the period 2019–2022, we examine the association between CSR, female director, and company performance. Particularly, we investigate whether CSR and female director contributes to improving company performance, and whether the relationship between CSR and company performance is moderated by female director. Our empirical findings suggest that firms with effective CSR exhibit company performance. The results also indicate that female director is positively associated with company performance. furthermore, the findings reveal that the positive relationship between CSR and company performance is negatively moderated by female director. Consequently, the study sheds light on female director, corporate social responsibility, and company performance from both a theoretical and empirical standpoint. The advantages of having female director and the possible impact of participating in CSR reporting should be known to regulators and stakeholders.

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Journal Info

Abbrev

jrma

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Mahasiswa Akuntansi (JRMA) published 2 (two) times a year (April, October), contains the publication of the student final assignment research, research students and lecturers in the field of Accounting. JRMA is published by the Faculty of Economics and Bussiness, Kanjuruhan University ...