The Effect of Corporate Social Responsibility Disclosure and Board Remuneration on Financial Performance with the Presence of Woman in the Good Corporate Governance Structure

ABSTRACT: The purpose of this study was to examine the effect of CSR disclosure and board remuneration on financial performance with the presence of women in the GCG structure as a moderating variable. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018 with a population of 162 companies. The sample was taken by purposive sampling method, and ten companies were selected as samples, so there will be 30 observations. The data analysis technique used is multiple linear
regression and moderated regression analysis. The results showed that the presence of women in the GCG structure positively affected financial performance. Still, the company of women in the GCG structure could not moderate the relationship of CSR disclosure to financial performance. CSR disclosure and board remuneration do not have a significant effect on financial performance.
Keywords:Financial performance, CSR, Remuneration, Gender