Women In Moderating Corporate Social Responsibility
DOI:
https://doi.org/10.24090/yinyang.v16i1.4479Keywords:
Female director, Firm value, Corporate social responsibility (CSR)Abstract
Making of decision and process in operational companies could not be separated or closely related by shareholders such as the Board of Commissioners and Directors. The Existence of Women Directors Towards Color of nuance in Companies, Several studies determined the existance of Women Directors in Companies tend to change the dynamics in the Companies. The purpose of this study was to discover the effect of corporate social responsibility (CSR) on corporate value and to determine the relationship between female directors in moderating between CSR reporting on company value on Islamic shares in Indonesia. The results showed that coporate social responsibility (CSR) had a positive and significant effect on the price earnings ratio (PER) and return on equity (ROE), and the Women Directors could not moderate the influence of CSR on company value.Downloads
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References
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Arun, T. G., Almahrog, Y. E., & Aribi, Z. A. (2015). International Review of Financial Analysis Female directors and earnings management : Evidence from UK companies. International Review of Financial Analysis, 39, 137–146. https://doi.org/10.1016/j.irfa.2015.03.002
Asteria, B., Indriyani, E., Utomo, W., Andini, R., & Raharjo, K. (2016). Pengaruh Leverage (Der), Price Book Value (Pbv), Ukuran Perusahaan (Size), Return On Equity (Roe), Deviden Payout Ratio (Dpr) Dan Likuiditas (Cr) Terhadap Price Earning Ratio (Per) Pada Perusahaan Manufaktur Yang Listing Di Bei Tahun 2009 – 2014. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 3(2), 49–60. Https://Doi.Org/10.15408/Akt.V10i2.4649
Bebbington, J., Larrinaga, C., Moneva, J. M., & Bebbington, J. (2008). Corporate social reporting and reputation risk management. Emerald Insight, 21(3), 337–361. https://doi.org/10.1108/09513570810863932
Bei, D. I. (2009). Analisis Perbedaan Abnormal Return Sebelum Dan Sesudah Peristiwa Politik Pada Saham Perusahaan Lq-45.
D’Amato, A., & Falivena, C. (2019). Corporate social responsibility and firm value: Do firm size and age matter? Empirical evidence from European listed companies. Corporate Social Responsibility and Environmental Management, (July), 1–16. https://doi.org/10.1002/csr.1855
Dani, A. C., Picolo, J. D., Blumenau, U. R. De, & Klann, R. C. (2019). Gender in fl uence , social responsibility and governance in performance, 54(2), 154–177. https://doi.org/10.1108/RAUSP-07-2018-0041
Djaya Atmadja, G. B., Irmadariyani, R., & Wulandari, N. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia). E-Journal Ekonomi Bisnis Dan Akuntansi, 6(2), 127. https://doi.org/10.19184/ejeba.v6i2.11156
Erari, A. (2014). Analisis Pengaruh Current Ratio, Debt To Equity Ratio, dan Return On Asset Terhadap Return Saham Pada Perusahaan Pertambangan di Bursa Efek Indonesia. Jurnal Manajemen Bisnis Universitas Muhammadiyah Yogyakarta, 5(2), 174–191.
Ferreira, D. (2009). and performance $. Journal of Financial Economics, 94, 291–309. https://doi.org/10.1016/j.jfineco.2008.10.007
Hayati, N. (2010). April 2010, volume 11 nomor 1. Studi Kelayakan Pendirian Bank Perkreditan Rakyat Di Kabupaten Tanah Bumbu Ditinjau Dari Aspek Keuangan, 11(April), 53–62.
Husna, A., & Satria, I. (2019). Effects of Return on Asset, Debt To Asset Ratio, Current Ratio, Firm Size, and Dividend Payout Ratio on Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54. https://doi.org/10.32479/ijefi.8595
Juliana, Ropu Marlina, Ramdhani Saadillah, S. M. (2018). Pertumbuhan dan Pemerataan Ekonomi Perspektif Politik Ekonomi Islam. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Mawardika, C., Siregar, A., & Kartikasari, D. (2017). Hubungan Corporate Social Responsibility Terhadap. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 5(1), 72–79.
Mayasari, D., Bisnis, P. M., Manajemen, P. S., Petra, U. K., Siwalankerto, J., & Karyawan, K. (2016). Pengaruh Gaya Kepemimpinan Perempuan Terhadap Kinerja Karyawan Di Pt . Aia Chandra Utama Agency. Agora, 4(1), 776–781.
Melisa Handayani, I. H. (2019). ﺎﻫ لژوﺮﺋآ صاﻮﺧ - 2 :ﺎﻫ لژوﺮﺋآ ندﻮﺑ ﻖﯾﺎﻋ صاﻮﺧ -1-2. Procuratio: Jurnal Ilmiah Manajemen, 13(7), 1–11.
Metcalfe, B. D., & Afanassieva, M. (2005). The woman question ? Gender and management in the Russian Federation. Emerlad Insight, 20(6), 429–445. https://doi.org/10.1108/09649420510616818
Nekhili, M., Nagati, H., Chtioui, T., & Nekhili, A. (2017). PT. International Review of Financial Analysis, (2016), 1–70. https://doi.org/10.1016/j.irfa.2017.02.003
Oyewumi, O. R., Ogunmeru, O. A., & Oboh, C. S. (2018). Investment in corporate social responsibility , disclosure practices , and fi nancial performance of banks in Nigeria. Future Business Journal, 4(2), 195–205. https://doi.org/10.1016/j.fbj.2018.06.004
Sari, I. P., & Oktavia, F. (2019). Pengaruh Return On Equity, Risiko Keuangan, Ukuran Perusahaan dan Kepemilikan Manajerial terhadap Income Smoothing. Menara Ilmu, XIII(2), 77–84.
Syardiana, G., Rodoni, A., & Putri, Z. E. (2015). Pengaruh Investment Opportunity Set Terhadap Struktur Modal Perusahaan. Akuntabilitas, 8(1), 39–46.
Trang, I., Murni, S., & Pantow, M. S. (2015). Analisa Pertumbuhan Penjualan, Ukuran Perusahaan, Return on Asset, Dan Struktur Modal Terhadap Nilai Perusahaan Yang Tercatat Di Indeks Lq 45. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1), 961–971. https://doi.org/10.35794/emba.v3i1.7801
Wang, Z., & Sarkis, J. (2017). Corporate Social Responsibility Governance, Outcomes, and Financial Performance. Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2017.06.142
Winda Tristanti, & Sari Marliani. (2019). Pengaruh Return on Equity Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2012 – 2017. Buana Ilmu, 4(1), 116–136. https://doi.org/10.36805/bi.v4i1.813
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Published
2021-06-17
How to Cite
Devy, H. S., & Hukmi, A. (2021). Women In Moderating Corporate Social Responsibility. Yinyang: Jurnal Studi Islam Gender Dan Anak, 16(1), 1–14. https://doi.org/10.24090/yinyang.v16i1.4479
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