Pengaruh Return on Asset (ROA), Leverage, dan Current Ratio terhadap Forward-Looking Information Disclosure (FLID) dengan Board Gender Diversity sebagai Variabel Moderasi

Dheirifa Ayudya Retnaning Putri Dini, Dewita Puspawati, Firdaus Kurniawan

Abstract


Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Return on Asset (ROA), leverage, dan current ratio terhadap Forward-Looking Information Disclosure (FLID) dengan Board Gender Diversity (BGD) sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama periode 2020–2021. Sampel ditentukan menggunakan metode purposive sampling, sehingga diperoleh 41 perusahaan yang memenuhi kriteria dengan total 82 data observasi. Penelitian ini menggunakan data sekunder yang diperoleh dari annual report dan sustainability report perusahaan melalui situs resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa ROA, leverage, current ratio, dan BGD tidak berpengaruh terhadap FLID. Selain itu, BGD tidak mampu memoderasi pengaruh ROA dan leverage terhadap FLID. Namun, BGD mampu memoderasi pengaruh current ratio terhadap FLID.


Keywords


Board Gender Diversity, Current Ratio, Forward-Looking Information Disclosure, Leverage, Return on Asset (ROA).

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DOI: https://doi.org/10.17509/ijdb.v6i1.102114

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