公司可持续发展绩效与财务绩效:董事会构成的调节效应

F. Nurlaily, Ahadiyah Adinia Rahmi
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引用次数: 1

摘要

本研究分析了女性董事构成和独立董事构成对CSP和ROA的调节作用。本研究的目的是分析企业可持续发展绩效(CSP)的披露对资产收益率(ROA)的影响,作为公司财务绩效的代理。本研究的对象是2016年11月至2019年10月期间在SRI-KEHATI指数上市的公司。采用线性回归分析和调节回归分析对研究假设进行检验。研究结果发现,CSP对公司的ROA有显著的影响。CSP披露越完善,ROA越高。此外,女性董事和独立董事的构成对CSP对公司财务绩效的影响不显著。本研究表明,女性董事和独立董事会的构成更符合监管要求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
CORPORATE SUSTAINABILITY PERFORMANCE AND FINANCIAL PERFORMANCE: MODERATING EFFECT OF BOARD COMPOSITION
This study analyzes the moderating effect of the composition of female directors and the composition of independent directors on CSP and ROA. The purpose of this study is to analyze the effect of the disclosure of Corporate Sustainability Performance (CSP) on the Return on Assets (ROA) as a proxy for the company's financial performance. The population of this study is companies listed on the SRI-KEHATI index during the period November 2016– October 2019. The research hypotheses were tested using linear regression analysis and moderated regression analysis. The study results found that CSP has a significant effect on the company's ROA. The better and more complete the CSP disclosure, the higher the ROA. Furthermore, the composition of female and independent directors does not significantly affect CSP on corporate financial performance. This study implies that female directors and the composition of the independent board are more for compliance with regulatory requirements.
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