Peran Kinerja Sosial dan Kinerja Lingkungan dalam Memediasi Pengaruh Gender terhadap Kinerja Keuangan Perusahaan Go Public Peserta Propoer 2016 di Indonesia

This research was built from gender theory stating that femininity and masculinity have different characteristics in decision making so that it will have an impact on achieving certain outcome. The attempt to equalize gender in various positions in the company continues to be carried out to achieve the balance of gender positions believed to have a positive impact on the company. This research aimed to prove whether gender will have effected on the company's performance regarding the financial, social, and environmental aspects. Moreover, this research will also prove whether social and environmental performance can be mediators to improve financial performance of the company. This research used samples from Public companies that participating in Indonesian PROPER Award period 2016. The variables in the research were Gender (female composition), Social Performance (CSR disclosure score), Environmental Performance (PROPER ranking), and Financial Performance (ROE) that were obtained from the company's annual report published on the website of Indonesia Stock Exchange (IDX), website of each company, or from Indonesian Ministry of Environment. Data were analyzed using regression analysis and path analysis. The results of the research prove that Gender had a significant direct effect on financial performance, but did not have a significant effect through the mediation of social and environmental performance. However, this research also succeeded in proving that Environmental Performance could significantly affect the Financial Performance. This indicates that gender equality efforts by improving the composition of women in companies are things that companies in Indonesia need to pay attention to. Keywords: Gender, social performance, environmental performance, financial performance