Pengaruh dewan direksi wanita pada pelaporan tanggung jawab sosial perusahaan 2017 -2021
Article Sidebar
Main Article Content
Abstract
Corporate social responsibility is an effort made by the company in carrying out its responsibilities to stakeholders such as employees, the community, shareholders, consumers, and the surrounding environment. The percentage of women on the board of directors is also related to the results of corporate social responsibility and the strength of the analysis. This study aims to examine the effect of the female board of directors on corporate social responsibility reporting. This study uses quantitative methods and analysis with panel data regression. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) from the period 2017 to 2021. The sample selection technique used purposive sampling and obtained 304 companies, so the total sample obtained for 5 years was 1463 research samples. The results of this study prove the influence of female board of directors on corporate social responsibility. Overall, it shows that the number of female directors has a positive effect on social responsibility, the percentage of female directors hurts corporate social responsibility, the female dummy has no effect on social responsibility, and the female audit committee ratio has no effect on social responsibility and the female expert director ratio does not. affects corporate social responsibility and has a Prob value (F-statistic) showing a value of 0.000000 from <0.05 and the value of Adjusted R-squared shows a value of 0.549845 or 54.98%.
Article Details
References
Amorelli, M. F., & García-Sánchez, I. M. (2020). Critical mass of female directors, human capital, and stakeholder engagement by corporate social reporting. Corporate Social Responsibility and Environmental Management, 27(1), 204–221. https://doi.org/10.1002/csr.1793
Arioglu, E. (2020). The affiliations and characteristics of female directors and earnings management: evidence from Turkey. Managerial Auditing Journal, 35(7), 927–953. https://doi.org/10.1108/MAJ-07-2019-2364
Bhatia, A., & Makkar, B. (2020). Stage of development of a country and CSR disclosure – the latent driving forces. International Journal of Law and Management, 62(5), 467–493. https://doi.org/10.1108/IJLMA-03-2020-0068
Gulzar, M. A., Cherian, J., Hwang, J., Jiang, Y., & Sial, M. S. (2019). The impact of board gender diversity and foreign institutional investors on the corporate social responsibility (CSR) engagement of Chinese listed companies. Sustainability (Switzerland), 11(2), 1–19. https://doi.org/10.3390/su11020307
Justin, P. (2019). Pengungkapan Laporan Keberlanjutan Perusahaan. Diponegoro Journal of Accounting, 8(3), 1–9.
Kato, T., & Kodama, N. (2018). The Effect of Corporate Social Responsibility on Gender Diversity in the Workplace: Econometric Evidence from Japan. British Journal of Industrial Relations, 56(1), 99–127. https://doi.org/10.1111/bjir.12238
Khan, I., Khan, I., & Senturk, I. (2019). Board diversity and quality of CSR disclosure: evidence from Pakistan. Corporate Governance (Bingley), 19(6), 1187–1203. https://doi.org/10.1108/CG-12-2018-0371
Lin, W. L., Law, S. H., Ho, J. A., & Sambasivan, M. (2019). The causality direction of the corporate social responsibility – Corporate financial performance Nexus: Application of Panel Vector Autoregression approach. North American Journal of Economics and Finance, 48(December 2018), 401–418. https://doi.org/10.1016/j.najef.2019.03.004
Lu, J., Štreimikis, J., Stasiulis, N., Ren, L., Zhang, C., & Liang, M. (2020). Impacts of Feminist Ethics and Gender on the Implementation of CSR Initiatives. Filosofija. Sociologija, 1, 24–33.
Pucheta-Martínez, M. C., Bel-Oms, I., & Olcina-Sempere, G. (2019). Commitment of independent and institutional women directors to corporate social responsibility reporting. Business Ethics, 28(3), 290–304. https://doi.org/10.1111/beer.12218
Qaderi, S. A., Abdulraheem Ghaleb, B. A., & Alhmoud, T. R. (2020). Audit Committee Features and CSR Disclosure: Additional Evidence From an Emerging Market. International Journal of Financial Research, 11(5), 226–237. https://doi.org/10.5430/ijfr.v11n5p226
Ramon-Llorens, M. C., Garcia-Meca, E., & Pucheta-Martínez, M. C. (2021). Female directors on boards. The impact of faultlines on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(1), 156–183. https://doi.org/10.1108/SAMPJ-07-2019-0273
Rouf, M. A., & Hossan, M. A. (2021). The effects of board size and board composition on CSR disclosure: a study of banking sectors in Bangladesh. International Journal of Ethics and Systems, 37(1), 105–121. https://doi.org/10.1108/IJOES-06-2020-0079
Vacca, A., Iazzi, A., Vrontis, D., & Fait, M. (2020). The role of gender diversity on tax aggressiveness and corporate social responsibility: Evidence from Italian listed companies. Sustainability (Switzerland), 12(5). https://doi.org/10.3390/su12052007
Valls Martínez, M. del C., Martín Cervantes, P. A., & Cruz Rambaud, S. (2020). Women on corporate boards and sustainable development in the American and European markets: Is there a limit to gender policies? Corporate Social Responsibility and Environmental Management, 27(6), 2642–2656. https://doi.org/10.1002/csr.1989
Velte, P. (2019). Does board composition influence CSR reporting? A meta-analysis. Corporate Ownership and Control, 16(2), 48–59. https://doi.org/10.22495/cocv16i2art5
Widyasari, P. A., & Ayunda, N. F. (2020). CSR reporting: Perspective of female audit committee having financial expertise. 115(Insyma), 143–146. https://doi.org/10.2991/aebmr.k.200127.029
Yusof, S. M., Nordin, N. A., Jais, M., & Sahari, S. (2019). Impact of Board Diversity on Corporate Social Responsibility (CSR) on Malaysian Public Listed Companies. International Journal of Academic Research in Business and Social Sciences, 9(7). https://doi.org/10.6007/ijarbss/v9-i7/6209
Zhuang, Y., Chang, X., & Lee, Y. (2018). Board composition and corporate social responsibility performance: Evidence from Chinese public firms. Sustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082752