PENGARUH GENDER DAN LATAR BELAKANG PENDIDIKAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN

Abstract

The purpose of this research is to examined the effect of gender diversity of directors and board of commissioners and education background of directors in management profiles on the disclosure of corporate social responsibility (CSR) and its impact on the value of the firm. The sample of this research was 135 companies which listed in Indonesian Stock Exchange that publish their annual report in 2015-2017. Analysing technique that was used in this research was path analysis. The result of this research showed that discosure of CSR had significance effect on the value of the firm. Whereas gender diversity of directors and board of commisioners and education background of directors didn’t have effect on the disclosure of CSR and the value of the firm.