Abstract

The research aims to examine the effect of Slack Resources on CSR Expenditure. Furthermore, this study also examines the moderating role of Institutional Investor which measures institutional share ownership in Slack Resources on CSR Expenditure and examines the moderating role of Board Feminism which measures the composition of women on the board of directors on Slack Resources on CSR Expenditure. The method used is panel data analysis using e-views 12. The research sample consists of 12 manufacturing companies listed on the IDX that report financial statements during the 2018-2022 period. The results of this study reveal that Slack Resources has a significant positive effect on CSR Expenditure, but Institutional Investors and Board Feminism as moderators have an insignificant effect on Slack Resources on Institutional Investors. The contribution of the results of this study gives meaning to the importance of utilizing Slack Resources for CSR activities and the still small role of women in the board of directors of a company so that women need to increase their experience, knowledge about business strategies associated with CSR activities, where the strategy will increase the value and survival of the company in the future.

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