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- Title
Value Relevance Analysis of Corporate Social Responsibility Disclosure with Board of Director Diversity as The Moderating Variable.
- Authors
WULAN, Diajeng Fitri; Lindrianasari; AMELIA, Yunia; GAMAYUNI, Rindu Rika
- Abstract
Value relevance is the ability of information to assist reports in making users able to make the decision quickly. Corporate disclosure is said to be relevant if the information can influence the economic decisions of its users. One of the corporate disclosures is about the companies' social responsibility. This study aims to see the value and relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2018 - 2020, which publish an annual report of 317 observation companies. The data used is taken from the company's annual report. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable and ROA as the controlling variable. Using descriptive statistical tests and regression analysis ensures that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors' decisions. The moderating variable has also not been able to provide a significant influence on CSR Disclosure and its effect on the value relevance even though all the moderating variables impact the relationship between the research model. On the other hand, ROA has a significant impact on ERC which means ROA has a positive and powerful impact on the value of relevance. This condition is due to investors' considerations that are still focused on the company's financial performance compared to the company's non-financial performance companies.
- Subjects
SOCIAL responsibility of business; BOARDS of directors; DIVERSITY in organizations; CORPORATION reports; FINANCIAL performance; DESCRIPTIVE statistics
- Publication
BES Journal: International Journal of Business & Economic Studies, 2022, Vol 4, Issue 1, p26
- ISSN
2718-0247
- Publication type
Article
- DOI
10.54821/uiecd.1092420