Pengaruh Karakteristik Dewan Direksi terhadap Kinerja Keuangan yang Dimediasi oleh Corporate Social Responsibility

This study aimed to examine the effect of board size, the presence of female directors, and board experience partially on corporate social responsibility. Examine the effect of board size, the presence of female directors, and board experience partially on financial performance. It also tests the effect of board size, the presence of female directors, and board experience partially on financial performance through corporate social responsibility. The study uses a purposive sampling method to select samples. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with a total sample size of 33 company data. The results of this study indicate that board size has a positive but insignificant effect on corporate social responsibility. In contrast, the presence of female directors and board experience have a significant positive effect on corporate social responsibility. The results of this study indicate that board size, the presence of female directors, and board experience have a positive and significant effect on financial performance. The results also show that corporate social responsibility has not been able to mediate the relationship between board size and financial performance. In contrast, corporate social responsibility can mediate the relationship between the presence of female directors and financial performance.