Pengaruh Profitabilitas dan Gender Diversity terhadap Luas Pengungkapan CSR (Corporate Social Responsibility)

Abstract

Company activities not only have positive impacts but also negative impacts, one of the negative impacts is pollution and damage to the surrounding environment. This research aims to analyze the influence of profitability and gender diversity on the extent of Corporate Social Responsibility (CSR) disclosure in energy and basic sector companies listed on the Indonesia Stock Exchange in 2019-2021. CSR disclosure is the dependent variable in this research which is measured based on the 2016 GRI Standard index. The independent variables used in this research are Profitability (ROA and NPM) and gender diversity. Sampling used purposive sampling with a total of 77 data samples. The data analysis method used is multiple linear regression with SPSS 25 software. The research results show that NPM has a positive effect on the extent of CSR disclosure, gender diversity has a negative effect on the extent of CSR disclosure, and ROA has no effect on CSR disclosure.