Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan

Choirun Nissa ; Shafira ; Suwarno Suwarno

Jurnal Ilmiah Komputerisasi Akuntansi 📅 2024 Vol 17, No 2 🔗 DOI: 10.51903/kompak.v17i2.2151

Abstract

This study aims to determine the role of gender diversity in moderating the performance of the social environment, and governance on financial risk. This research approach is quantitative by using secondary data. ESG data and financial risks will be obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) during a certain period, for example 2018–2023. This study uses a moderated regression analysis (MRA) approach to examine the influence of gender diversity moderation on the relationship between ESG performance. This study reveals that gender diversity has a significant moderating influence on the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial risk.

Keywords

Gender Diversity; Social Environment Performance; and Governance; Financial Risk

How to Cite

Choirun Nissa, et al. (2024). Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan. Jurnal Ilmiah Komputerisasi Akuntansi, 17(2). https://doi.org/10.51903/kompak.v17i2.2151

Choirun Nissa, Shafira; Suwarno Suwarno, "Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 2, 2024.

Choirun Nissa, Shafira; Suwarno Suwarno. "Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 2, 2024.

Choirun Nissa, et al. (2024) 'Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan', Jurnal Ilmiah Komputerisasi Akuntansi, 17(2). doi: 10.51903/kompak.v17i2.2151.

Choirun Nissa, Shafira; Suwarno Suwarno. Peran Keberagaman Gender Didalam Memoderasi Kinerja Environment Social, Dan Governance Terhadap Resiko Keuangan. Jurnal Ilmiah Komputerisasi Akuntansi. 2024;17(2).

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