PENGARUH KINERJA KEUANGAN DAN DIVERSITAS DEWAN DIREKSI WANITA TERHADAP MANAJEMEN IMPRESI DALAM LAPORAN TAHUNAN DENGAN EFEK PANDEMI SEBAGAI VARIABEL PEMODERASI

This study aims to analyze the effect of financial performance on the annual report on the impact of management with the pandemic effect as a moderating variable. The sample used in this study were companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. The number of samples that met the criteria in this study were 300 samples using the purposive sampling method. Multiple regression data analysis using SPSS 22 and Eviews 12. Based on the results of the study, it shows that financial performance has no effect on impression management, covid-19 affects impression management, diversity of female board of directors has no effect on impression management, and the covid-19 pandemic can moderate relationship between financial performance and impression management.