PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN GENDER SEBAGAI VARIABEL MODERASI

Abstract

This research aimed to empirically prove that: (1) the effect of ROA on the disclosure of CSR, (2) The effect off irmsizeonthe CSR disclosure at the manufacturing company listed on The Sri Kehati Index and IDX in the 2016-2020 periods.The research was associated with a quantitative approach. Furthermore, the sample collection method used purposive sampling which produced 65 resear chsamples. The number of companies that fulfilled the criteria was 13 companies that have related data regarding the variables used. Moreover, the research data typeused secondary data i.e., data obtained in the form of evidence, notes, or financial statements. Meanwhile, the measurement instrument of this research used IBM SPSS 23 version. Based on the research result, it was shown that: (1) Profitability (ROA) had an effect on Corporate Social Responsibility (CSR). (2) Leverage affects Corporate Social Responsibility (CSR). (3) Diversity Gender has streng the ned the effect of profitability (ROA) on Corporate Social Responsibility (CSR). (4) Diversity Gender did not streng then the effect of leverage on Corporate Social Responsibility (CSR).