THE EFFECT OF FEMALE COMMISSIONERS AND DIRECTORS ON CORPORATE SOCIAL RESPONSIBILITY WITH PROFITABILITY AS MEDIATION ON BASIC AND CHEMICAL INDUSTRIES DURING 2014-2016
Santi Dyah Mustika, Isnalita Isnalita
Abstract
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Santi Dyah Mustika, Isnalita Isnalita
Abstract
Open-access reader
This study aims to examine the effect of female commissioners and directors on CSR with profitability as a mediating variable in Basic and Chemical Industry.The data used in this study was taken from company data on the basic and chemical industries listed on the Indonesia Stock Exchange in 2014-2016.The sampling method uses purposive sampling so that the number of samples in this study is 30 companies.This study uses a quantitative approach.The data analysis technique used is PLS to test hypotheses.The results show that female commissioners, female directors, and profitability have a positive influence on CSR; female commissioners have a negative influence on profitability; female directors did not have a significant influence on profitability, and profitability was not a mediating variable for the influence of female commissioners and directors on CSR.
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This study aims to examine the effect of female commissioners and directors on CSR with profitability as a mediating variable in Basic and Chemical Industry.The data used in this study was taken from company data on the basic and chemical industries listed on the Indonesia Stock Exchange in 2014-2016.The sampling method uses purposive sampling so that the number of samples in this study is 30 companies.This study uses a quantitative approach.The data analysis technique used is PLS to test hypotheses.The results show that female commissioners, female directors, and profitability have a positive influence on CSR; female commissioners have a negative influence on profitability; female directors did not have a significant influence on profitability, and profitability was not a mediating variable for the influence of female commissioners and directors on CSR.
Key concepts: Profitability index, Nonprobability sampling, Stock exchange, Corporate social responsibility, Business, Mediation, Accounting, Finance