THE INFLUENCE OF CSR, BOARD GENDER DIVERSITY, AND CASH HOLDING ON COMPANY VALUE

Authors

  • Ester Tri Utami Faculty of Humaniora and Business, Pembangunan Jaya University
  • Irma Paramita Sofia Faculty of Humaniora and Business, Pembangunan Jaya University

Keywords:

CSR, Board Gender Diversity, Cash Holding, Firm Value, SRI-KEHATI

Abstract

This study aims to analyze and provide empirical evidence about the importance of firm’s CSR activities, board gender diversity, and cash holding in shaping the firms’ value. This research uses objects of firms listed in SRI-KEHATI Index listed on Indonesia Stock Exchange during 2018 – 2022. Purposive method is used to select the sample, then the secondary data is collected from Indonesia Stock Exchange and companies’ website before analyzed quantitatively by using E-views. This research shows evidence that CSR, board gender diversity, and cash holding have significant effect on firm value simultaneously. However, partial testing shows that only the board gender diversity is significantly affected firm value while CSR and cash holding are not.

Published

2024-03-06
Abstract views: 21