THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN MEDIATING BOARD DIVERSITY RELATIONSHIP TO FINANCIAL PERFORMANCE
Thariq Priatmodjo, Yani Permatasari, Dian Agustia

Universitas Airlangga

Abstract

This study aims to determine the role of corporate social responsibility disclosure in mediating the relationship of board diversity to the company^s financial performance of non-financial companies listed on the Indonesia Stock Exchange during the 2015-2020 period using path analysis with the STATA 14. The results of this study indicate that, first, CSR disclosure can mediate the effect of board gender diversity and board tenure diversity on financial performance. Second, CSR disclosure can mediate the effect of board tenure on financial performance. Finally, CSR disclosure cannot mediate the effect of board nationality diversity on financial performance.

Keywords: Board Gender Diversity, Board Tenure Diversity, Board Nationality Diversity, CSR Disclosure, Financial Performance

Topic: Management accounting