TY  - GEN
CY  - UNIVERSITAS LAMPUNG
ID  - eprints74508
UR  - http://digilib.unila.ac.id/74508/
A1  - ALYA SALSABILLA, NURUL
Y1  - 2023/07/25/
N2  - 

 
Penelitian ini bertujuan untuk mengetahui pengaruh environmental disclosure,
social disclosure, serta governance disclosure terhadap kinerja keuangan proksi
ROE dan ROI dengan peran board gender diversity sebagai variabel moderasi
dengan pendekatan kuantitatif. Sampel penelitian sebanyak 37 perusahaan sektor
pertambangan di BEI dengan periode 5 tahun pengamatan yakni tahun 2017
hingga 2021. Teknik analisis data yakni analisis statistik deskriptif, uji asumsi
klasik, dan analisis linear berganda, koefisien determinasi, uji F, dan uji t. Hasil
penelitian menunjukkan bahwa adanya pengaruh environmental disclosure
terhadap kinerja keuangan, social disclosure berpengaruh positif terhadap kinerja
keuangan, dan governance disclosure berpengaruh positif terhadap kinerja
keuangan. Selain itu, board gender diversity tidak mampu untuk memoderasi
pengaruh environmental disclosure, social disclosure, dan governance disclosure
terhadap kinerja keuangan. Pada hasil uji F, menunjukkan adanya pengaruh
environmental disclosure, social disclosure, dan governance disclosure terhadap
kinerja keuangan proksi ROE dan ROI secara simultan, serta board gender
diversity mampu untuk memoderasi pengaruh environmental disclosure, social
disclosure, dan governance disclosure secara simultan terhadap kinerja keuangan. 

Kata kunci: environmental, social, governance, kinerja keuangan, diversity.
 


 
This study aims to determine the effect of environmental disclosure, social
disclosure, and governance disclosure on financial performance by proxy ROE
and ROI, and board gender diversity as a moderating variable, with a
quantitative approach. The research sample consisted of 37 mining sector
companies on the IDX with a 5-year observation period from 2017 to 2021. The
data analysis technique used is descriptive statistical analysis, classical
assumption test, multiple linear regression analysis, coefficient of determination,
F test, and t-test. The results approve there is an effect of environmental
disclosure on the financial performance, social disclosure has a positive effect on
the financial performance, and governance disclosure has a positive effect on the
financial performance. In addition, board gender diversity is unable to moderate
the effect of environmental disclosure, social disclosure, and governance
disclosure on financial performance. The results of the F test show that there is an
effect of environmental disclosure, social disclosure, and governance disclosure
on financial performance by proxy ROE and ROI simultaneously, and board
gender diversity is able to moderate the effect of environmental disclosure, social
disclosure, and governance disclosure simultaneously on financial performance.

 
Keywords: environmental, social, governance, financial performance, diversity.

PB  - FAKULTAS EKONOMI DAN BISNIS
TI  - ANALISIS PERAN BOARD GENDER DIVERSITY SEBAGAI VARIABEL
MODERASI DALAM MEMPERKUAT PENGARUH ENVIRONMENTAL 
DISCLOSURE, SOCIAL DISCLOSURE, GOVERNANCE DISCLOSURE
PADA KINERJA KEUANGAN PERUSAHAAN 
(Studi Empiris Pada Perusahaan Sektor Pertambangan yang Terdaftar Dalam
Bursa Efek Indonesia Periode 2017-2021) 


AV  - restricted
ER  -