PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) TERHADAP NILAI PERUSAHAAN DENGAN KOMPOSISI DEWAN DIREKSI WANITA SEBAGAI VARIABEL MODERATING

This research aimed to examine the effect of corporate social responsibility disclosure on corporate’s value with the composition of the board of directors of women as a moderating variable. The population in this study is the listing companies in IDX in 2011 and 2012. Samples determined by using purposive sampling method. The samples obtained by 50 companies. The method of analysis used in this study is the interaction regression analysis. The results of this study indicate that the composition of the board of directors of women is not able to moderate the relation of corporate social disclosure and corporate’s values. Keywords: Disclosure of corporate social responsibility, corporate values, and the composition of the board of directors of women