Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan
Abstract
This research aims to determine the effect of gender, independent commissioners, board size and audit committee on corporate social responsibility disclosure index. Sample used are companies listed on the Global Reporting Index database and listed on the Indonesia Stock Exchange for period 2013-2018, as many as 340 company-years. The sources of the data were taken from annual reports and sustainability reports. This research uses a quantitative approach and data analysis technique used is multiple linear regression analysis. The results shows that the size of the board and audit committee have a positive effect on corporate social responsibility disclosures. Independent commissioners have a negatif effect on corporate social responsibility disclosure, and no evidence of the effect of gender on corporate social responsibility disclosure.
Keywords: Corporate Social Responsibility Disclosure; Gender; Independent Commissioners; Board Size; Audit Committee.
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References
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Ahmad, Nurulyasmin Binti Ju, Afzalur Rashid, and Jeff Gow. 2018. “Corporate Board Gender Diversity and Corporate Social Responsibility Reporting in Malaysia.” Gender, Technology and Development 22(2):87–108.
Azam, Muhammad, Muhammed Usman Khalid, and Syeda Zinnaira Zia. 2019. “Board Diversity and Corporate Social Responsibility: The Moderating Role of Shariah Compliance.” Corporate Governance (Bingley) 19(6):1274–88.
Biswas, Pallab Kumar, Mansi Mansi, and Rakesh Pandey. 2018. “Board Composition, Sustainability Committee and Corporate Social and Environmental Performance in Australia.” Pacific Accounting Review 30(4):517–40.
Cabeza Garcia, Laura, Roberto Fernandez Gago, and Mariano Nieto. 2018. “Do Board Gender Diversity and Director Typology Impact CSR Reporting?” European Management Review 15(4):559–75.
Chang, William S. 2010. “Social Network and Corporate Financial Performance : Conceptual Framework of Board Composition and Corporate Social Responsibility.” Journal of Business and Management 5(6):92–98.
Cherian, Jacob, Muhammad Umar, Phung Anh Thu, Thao Nguyen-Trang, Muhammad Safdar Sial, and Nguyen Vinh Khuong. 2019. “Does Corporate Social Responsibility Affect the Financial Performance of the Manufacturing Sector? Evidence from an Emerging Economy.” Sustainability (Switzerland) 11(4):1–14.
Clarkson, Max B. E. 1995. “A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance.” The Academy of Management Review 20(1):92.
El-Bassiouny, Dina, and Noha El-Bassiouny. 2019. “Diversity, Corporate Governance and CSR Reporting: A Comparative Analysis between Top-Listed Firms in Egypt, Germany and the USA.” Management of Environmental Quality: An International Journal 30(1):116–36.
Fallah, Mohammad Ali, and Fayegh Mojarrad. 2019. “Corporate Governance Effects on Corporate Social Responsibility Disclosure: Empirical Evidence from Heavy-Pollution Industries in Iran.” Social Responsibility Journal 15(2):208–25.
Fama, Eugene F., and Michael C. Jensen. 1983. “Separation of Ownership and Control.” Corporate Governance: Values, Ethics and Leadership XXVI(June):163–88.
Fernández-Gago, Roberto, Laura Cabeza-García, and Mariano Nieto. 2016. “Corporate Social Responsibility, Board of Directors, and Firm Performance: An Analysis of Their Relationships.” Review of Managerial Science 10(1):85–104.
Freeman, R.Edward. 1984. “The Stakeholder Approach Revisited.”
Galbreath, Jeremy. 2016. “Is Board Gender Diversity Linked to Financial Performance? The Mediating Mechanism of CSR.” Business and Society 57(5):863–89.
Garcia-Sanchez, Isabel Maria, Beatriz Cuadrado-Ballesteros, and Cindy Sepulveda. 2014. “Does Media Pressure Moderate CSR Disclosures by External Directors?” Management Decision 52(6):1014–45.
El Ghoul, Sadok, Omrane Guedhami, Chuck C. Y. Kwok, and Dev R. Mishra. 2011. “Does Corporate Social Responsibility Affect the Cost of Capital?” Journal of Banking and Finance 35(9):2388–2406.
Guerrero Villegas, Jaime, Leticia Perez Calero, Jose Manuel Hurtado Gonzalez, and Pilar Giraldez Puig. 2018. “Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis.” Sustainability (Switzerland) 10(12):1–22.
Habbash, Murya. 2016. “Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from Saudi Arabia.” Social Responsibility Journal 12(4):740–54.
Ibrahim, Abdul Hadi, and Mustafa Mohd Hanefah. 2016. “Board Diversity and Corporate Social Responsibility in Jordan.” Journal of Financial Reporting and Accounting 14(2):279–98.
Imam Ghozali. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 Update PLS Regresi.
Jizi, Salama, Dixon, Stratling, Rebecca. 2014. “Corporate Governance and Corporate Social Responsibility Disclosure : Evidence from the US Banking Sector.” Journal of Business Ethics 601–15.
John Elkington. 1997. “Enter the Triple Bottom Line.”
Kabir, Rezaul, and Hanh Minh Thai. 2017. “Does Corporate Governance Shape the Relationship between Corporate Social Responsibility and Financial Performance?” Pacific Accounting Review 29(2):227–58.
Kalsie, Anjala. 2016. “Analysis of Board Size and Firm Performance : Evidence from NSE Companies Using Panel Data Approach.” Indian Journal of Corporate Governance.
Katmon, Nooraisah, Zam Zuriyati Mohamad, Norlia Mat Norwani, and Omar Al Farooque. 2017. “Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market.” Journal of Business Ethics 157(2):447–81.
Khan, Imran, Ismail Khan, and Ismail Senturk. 2019. “Board Diversity and Quality of CSR Disclosure: Evidence from Pakistan.” Corporate Governance (Bingley) 19(6):1187–1203.
KNKG. 2006. Pedoman Umum Good Corporate Governance.
Lawrence Loh, et al., 2016. “Pelaporan Yang Berkelanjutan Di ASEAN.”
Liao, Lin, Le Luo, and Qingliang Tang. 2015. “Gender Diversity, Board Independence, Environmental Committee and Greenhouse Gas Disclosure.” British Accounting Review 47(4):409–24.
Majumder, Md Tofael Hossain, Aklima Akter, and Xiaojing Li. 2017. “Corporate Governance and Corporate Social Disclosures: A Meta-Analytical Review.” International Journal of Accounting and Information Management 25(4):434–58.
Martínez-Ferrero, Jennifer, Isabel M. Garcia-Sanchez, and Beatriz Cuadrado-Ballesteros. 2015. “Effect of Financial Reporting Quality on Sustainability Information Disclosure.” Corporate Social Responsibility and Environmental Management 22(1):45–64.
Michelon, Giovanna, Silvia Pilonato, and Federica Ricceri. 2015. “CSR Reporting Practices and the Quality of Disclosure: An Empirical Analysis.” Critical Perspectives on Accounting 33:59–78.
Muttakin, Mohammad Badrul, Arifur Khan, and Nava Subramaniam. 2015. “Firm Characteristics, Board Diversity and Corporate Social Responsibility: Evidence from Bangladesh.” Pacific Accounting Review 27(3):353–72.
Naciti, Valeria. 2019. “Corporate Governance and Board of Directors: The Effect of a Board Composition on Firm Sustainability Performance.” Journal of Cleaner Production 237:117727.
Naseem, Muhammad Akram, Salman Riaz, Ramiz Ur Rehman, Amir Ikram, and Fizzah Malik. 2017. “Impact of Board Characteristics on Corporate Social Responsibility Disclosure.” Journal of Applied Business Research 33(4):799–808.
Noviani, Komang, Gede Adi Yuniarta, and Made Arie Wahyuni. 2017. “Pengaruh Tingkat Profitabilitas, Komposisi Dewan Komisaris Independen, Dan Kepemilikan Institusional Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2016.” E-Journal Akuntansi 8(2).
Obigbemi, Imoleayo F., Eddy O. Omolehinwa, Dick Oluku Mukoro, Egbide Ben-caleb, and Olamide Adeola
Olusanmi. 2016. “Earnings Management and Board Structure : Evidence From Nigeria.”
Pucheta Martinez, Maria Consuelo, and Isabel Gallego Alvarez. 2019. “An International Approach of the Relationship between Board Attributes and the Disclosure of Corporate Social Responsibility Issues.” Corporate Social Responsibility and Environmental Management 26(3):612–27.
Rao, Kathyayini, and Carol Tilt. 2016. “Board Diversity and CSR Reporting: An Australian Study.” Meditari Accountancy Research 24(2):182–210.
Samaha, Khaled, Khaled Dahawy, Ahmed Abdel-Meguid, and Sara Abdallah. 2012. “Propensity and Comprehensiveness of Corporate Internet Reporting in Egypt: Do Board Composition and Ownership Structure Matter?” International Journal of Accounting and Information Management 20(2):142–70.
Seraphine Nathania, Purwatiningsih. 2014. “Analisis Pengaruh Struktur Kepemilikan Dan Independensi Dewan Komisaris Terhadap Tingkat Pengungkapan Tanggung Jawab Sosial.” (1995).
Siregar, Reza Manjalang Muda, and Denies Priantinah. 2017. “Pengaruh Good Corporate Governance Dan Kepemilikan Saham Publik Terhadap Tingkat Pengungkapan Corporate Social Responsibility.” Jurnal Profita 6(40):1–18.
Yuliani. 2019. “Pengaruh Mekanisme Good Corporate Governance Pada Pengungkapan Tanggung Jawab Sosial Perusahaan Yang Tergabung Dalam Indeks Kompas 100.” JWM (Jurnal Wawasan Manajemen) 6(3):209.
Zhuang, Yiming, Xinyue Chang, and Younggeun Lee. 2018. “Board Composition and Corporate Social Responsibility Performance: Evidence from Chinese Public Firms.” Sustainability (Switzerland) 10(8).
Published
2020-07-10
How to Cite
ANGGRAENI, Novita.
Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 7, p. 1827 - 1842, july 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59451>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i07.p16.
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