Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Perusahaan dengan Gender Diversity sebagai Variabel Moderasi

Abstract

This study aims to determine the effect of good corporate governance and corporate social responsibility oncompany performance with gender diversity as a moderating variable in the Basic and Chemical IndustrySectors listed on the Indonesia Stock Exchange for the 2020-2021 period. This study uses quantitative methodswith secondary data sourced from the company's annual report and sustainability report. The research sampleof 54 companies was selected using simple random sampling technique. The data analysis techniques usedinclude multiple linear regression analysis and moderation, as well as hypothesis testing. The results showedthat the independent board of commissioners (X1) had a significant positive effect on company performance,the audit committee (X2) had a significant negative effect on company performance. Meanwhile, managerialownership (X3) and corporate social responsibility (X4) have no effect on company performance. In addition,gender diversity (z) is able to moderate the effect of independent commissioners and audit committees oncompany performance and gender diversity (Z) is not able to moderate the effect of managerial ownership andcorporate social responsibility on company performance.