Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Dengan Gender Diversity Sebagai Variabel Moderasi

This research aims to determine the effect of Gender Diversity on the causal relationship between ESG Disclosure and financial performance by focusing on manufacturing sector companies listed on the Indonesia Stock Exchange for the research period in 2020-2022. The data used is secondary data. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and 57 companies were obtained with a total of 171 samples. Hypothesis testing was carried out using Moderated Regression Analysis-MRA. The results of this research indicate that Gender Diversity can moderate the causal relationship between ESG Disclosure and financial performance.