Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility
Abstract
Business developments that embrace the concept of a triple bottom line (TBL) encourage companies to pay attention to environmental and social challenges rather than just focus on maximum profits. Companies must contribute by making donations in corporate social responsibility activities or known as corporate philanthropy as a form of accountability to stakeholders. Research on the factor of board gender diversity, industry type and company size on CSR donations. This research uses multiple regression method. The research sample uses companies listed on the Indonesia stock exchange period 2017-2018. The results showed that the board gender diversity and the type of industry had a significant effect on CSR donations, while the size of the company had no significant effect.
Keywords: Board Gender Diversity; Firm Size; Industry Type; Donation On Corporate Social Responsibility.
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References
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Gardberg, N. A., Zyglidopoulos, S. C., Symeou, P. C., & Schepers, D. H. (2017). The Impact of Corporate Philanthropy on Reputation for Corporate Social Performance. Business & Society, 58(6), 1177-1208. doi:10.1177/0007650317694856
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Houqe, M. N., van Zijl, T., Karim, A. K. M. W., & George, T. S. (2019). The value relevance of corporate donations. Pacific-Basin Finance Journal, 101127. doi:10.1016/j.pacfin.2019.03.004
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Kathleen Rupley, D. B., & Scott Marshall. (2012). Governance, Media and the Quality of Environmental Disclosure. Accounting Faculty Publications and Presentations, Journal Accounting Public Policy, 31 (6), 610-640.
Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. A. (2017). Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market. Journal of Business Ethics, 157(2), 447-481. doi:10.1007/s10551-017-3672-6
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Linda Pratiwi, K. I. (2019). Analisis Pengaruh Tipe Industri, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Csr) Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2012-2014. Surakarta Accounting Review (SAREV), Vol. 1 (No. 1 Juni 2019).
Luo, J.-h., Xiang, Y., & Zhu, R. (2017). Military top executives and corporate philanthropy: Evidence from China. Asia Pacific Journal of Management, 34(3), 725-755. doi:10.1007/s10490-016-9499-3
Muhammad Fajrul Novrizal, M. F. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 20122015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Jurnal Ilmiah Mahasiswa Ekonomi
Akuntansi (JIMEKA), Vol. 1, (No. 2, (2016) ), Halaman 177-189.
Priyadi, E. R. M. P. (2016). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan Jurnal Ilmu dan Riset Akuntansi : Volume 5, Nomor 10, Oktober 2016 ISSN : 2460-0585 1.
Puti Tri Kartini, R. M., Wiwik Tiswiyanti. (2019). Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal riset akuntansi dan keuangan, 7 (2), 2019, 343-366. doi:10.17509/jrak.v7i2.15636
Rahmawati, F. J. E. (2019). Pengaruh Media Exposure, Sensitivitas Industri, Kepemilikan Asing, Kepemilikan Publik dan Profitabilitas Terhadap Environmental Disclosure dan Dampaknya Terhadap Nilai Perusahaan. Reviu Akuntansi dan Bisnis Indonesia, Vol. 3 No. 1, Hlm: 50-66, Juli 2019.
Rao, K., & Tilt, C. (2015). Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making. Journal of Business Ethics, 138(2), 327-347. doi:10.1007/s10551-015-2613-5
Salim, Y. M. H. (2014). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, Dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011--2013. Jurnal akuntansi, 2 (april), 181- 201.
Schwartz-Ziv, M. (2017). Gender and Board Activeness: The Role of a Critical Mass. Journal of Financial and Quantitative Analysis, 52(2), 751-780. doi:10.1017/s0022109017000059
Setó-Pamies, D. (2015). The Relationship between Women Directors and Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 22(6), 334-345. doi:10.1002/csr.1349
Shamsul N. Abdullah, k. n. i. k. i. l. n. (2016). Does having women on boards create value? The impact of societal perceptions and corporate governance in emerging markets. Strategic Management Journal Strat. Mgmt. J., 37: 466–476 (2016). doi:10.1002/smj
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan), 2(4), 572. doi:10.24034/j25485024.y2018.v2.i4.4036
Wu, C., Guang, H., Xu, J., & Wang, S. (2018). The effects of female executives on corporate philanthropy in China. Corporate Social Responsibility and Environmental Management, 26(3), 628-643. doi:10.1002/csr.1708
Yasser, Q. R., Al Mamun, A., & Ahmed, I. (2017). Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific. Corporate Social Responsibility and Environmental Management, 24(3), 210-221. doi:10.1002/csr.1400
Yunina, N. F. (2019). Pengaruh Karateristik Perusahaan, Struktur Kepemilikan, Dan Good Corporate Governance Terhadap Luas Pengungkapan Triple Bottom 'Line Pada Perusahaan Lq45 Yang Terdaftar Di Bei Tahun 2014-2016. JURNAL AKUNTANSI DAN KEUANGAN, Volume 7, (Nomor 1, Februari 2019 ), p. 1-10.
Zhang, J., Marquis, C., & Qiao, K. (2016). Do Political Connections Buffer Firms from or Bind Firms to the Government? A Study of Corporate Charitable Donations of Chinese Firms. Organization Science, 27(5), 1307-1324. doi:10.1287/orsc.2016.1084
Agus Dwi Santoso, S. W. U. E. A. (2017). Pengaruh kepemilikan saham publik, ukuran perusahaan dan profitabilitas terhadap corporate social responsibility disclosure (studi pada perusahaan perbankan yang terdaftar di bei periode 2012-2015. The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi - Universitas PGRI Madiun Vol. 5 No. 1 Hlmn. 836-853.
Alazzani, A., Wan-Hussin, W. N., & Jones, M. (2019). Muslim CEO, women on boards and corporate responsibility reporting: some evidence from Malaysia. Journal of Islamic Accounting and Business Research, 10(2), 274-296. doi:10.1108/jiabr-01-2017-0002
Azwir Nasir, P. K. D. T. D. H. (2013). Pengaruh Kepemilikan Manajerial, Leverage, Profitabilitas, Ukuran, Dan Umur Perusahaan Terhadap Pengungkapan Informasi Pertanggungjawaban Sosial Perusahaan Pada Perusahaan Food And Beverage Yang Terdaftar Di Bei. Jurnal Ekonomi Volume 21, Nomor 4 Desember 2013.
Badingatus Solikhah, A. M. W. (2016). Pengaruh Liputan Media, Kepekaan Industri, Dan Struktur Tata Kelola Perusahaan Terhadap Kualitas Pengungkapan Lingkungan (The Effect Of Media Coverage, Industry Sensitivity And Corporate Governance Structure On Environmental Disclosure Quality). Jurnal Akuntansi dan Keuangan Indonesia,, Juni 2016, Vol. 13, (No. 1), hal 1 - 22.
Bhatia, A., & Makkar, B. (2020). Stage of development of a country and CSR disclosure – the latent driving forces. International Journal of Law and Management, ahead-of-print(ahead-of-print). doi:10.1108/ijlma-03-2020-0068
Bond, M., Harrigan, N., & Slaughter, P. (2014). Sex composition of corporate boards and corporate philanthropy. Voluntary Sector Review, 5(3), 361-380. doi:10.1332/204080514x14150982123190
Borghesi, R., Houston, J. F., & Naranjo, A. (2014). Corporate socially responsible investments: CEO altruism, reputation, and shareholder interests. Journal of Corporate Finance, 26, 164-181. doi:10.1016/j.jcorpfin.2014.03.008
Cha, W., & Abebe, M. A. (2016). Board of directors and industry determinants of corporate philanthropy. Leadership & Organization Development Journal, 37(5), 672-688. doi:10.1108/lodj-09-2014-0189
Christiawan, R. A. P. d. Y. J. (2014). Pengaruh Profatibilitas, Likuiditas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan-Perusahaan Yang Mendapat Penghargaan Isra Dan Listed (Go-Public) Di Bursa Efek Indonesia (Bei) 2010-2012). Business Accounting Review,, Vol. 2, (No. 1, 2014).
Effendi, B., & Sekarwigati, M. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi dan Keuangan, 1(1), 16-33. doi:10.33510/statera.2019.1.1.16-33
Emrich, E., & Pierdzioch, C. (2015). Gender and generosity in charitable giving: empirical evidence for the German Red Cross. Applied Economics Letters, 22(13), 1041-1045. doi:10.1080/13504851.2014.997917
Gao, Y., Lin, Y. L., & Yang, H. (2016). What’s the value in it? Corporate giving under uncertainty. Asia Pacific Journal of Management, 34(1), 215-240. doi:10.1007/s10490-016-9478-8
Gardberg, N. A., Zyglidopoulos, S. C., Symeou, P. C., & Schepers, D. H. (2017). The Impact of Corporate Philanthropy on Reputation for Corporate Social Performance. Business & Society, 58(6), 1177-1208. doi:10.1177/0007650317694856
Ghozali, Imam. 2011. “Aplikasi Analisis Multivariate Dengan Program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang: Badan Penerbit Universitas Diponegoro.
hasanah, k. t. k. t. a. (2020). Pengaruh kinerja lingkungan, sensitivitas industri, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility di perusahaan manufaktur yang terdaftar di bursa efek indonesia. Jurnal KRISNA: Kumpulan Riset Akuntansi; Vol. 12, No. 1 Juli 2020, pp. 190-196.
Hou, D., Meng, Q., Zhang, K., & Chan, K. C. (2019). Motives for corporate philanthropy propensity: Does short selling matter? International Review of Economics & Finance, 63, 24-36. doi:10.1016/j.iref.2018.07.009
Houqe, M. N., van Zijl, T., Karim, A. K. M. W., & George, T. S. (2019). The value relevance of corporate donations. Pacific-Basin Finance Journal, 101127. doi:10.1016/j.pacfin.2019.03.004
Jia, M., & Zhang, Z. (2012a). Critical Mass of Women on BODs, Multiple Identities, and Corporate Philanthropic Disaster Response: Evidence from Privately Owned Chinese Firms. Journal of Business Ethics, 118(2), 303-317. doi:10.1007/s10551-012-1589-7
Jia, M., & Zhang, Z. (2012b). Women on boards of directors and corporate philanthropic disaster response. China Journal of Accounting Research, 5(1), 83-99. doi:10.1016/j.cjar.2012.01.001
Jianling Wang, L. S., & Shujie Yao. (2013). The Determinants Of Corporate Social Responsibility Disclosure: Evidence From China. The Journal of Applied Business Research, Volume 29(Number 6).
Kathleen Rupley, D. B., & Scott Marshall. (2012). Governance, Media and the Quality of Environmental Disclosure. Accounting Faculty Publications and Presentations, Journal Accounting Public Policy, 31 (6), 610-640.
Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. A. (2017). Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market. Journal of Business Ethics, 157(2), 447-481. doi:10.1007/s10551-017-3672-6
LH, L. F. (2017). Pengaruh Tipe Industri, Ukuran Dan Pertumbuhan Perusahaanterhadap Corporate Social Responsibility Disclosure ( Studi Pada Sektor Pertambangan, Perbankan Dan Industri Semen). Jurnal Ilmiah Mahasiswa FEB, 5(2).
Lin, T.-L., Liu, H.-Y., Huang, C.-J., & Chen, Y.-C. (2018). Ownership structure, board gender diversity and charitable donation. Corporate Governance: The international journal of business in society. doi:10.1108/cg-12-2016-0229
Linda Pratiwi, K. I. (2019). Analisis Pengaruh Tipe Industri, Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility (Csr) Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2012-2014. Surakarta Accounting Review (SAREV), Vol. 1 (No. 1 Juni 2019).
Luo, J.-h., Xiang, Y., & Zhu, R. (2017). Military top executives and corporate philanthropy: Evidence from China. Asia Pacific Journal of Management, 34(3), 725-755. doi:10.1007/s10490-016-9499-3
Muhammad Fajrul Novrizal, M. F. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responbility (CSR) pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) tahun 20122015 dengan Menggunakan Islamic Social Reporting (ISR) Index sebagai Tolok Ukur Jurnal Ilmiah Mahasiswa Ekonomi
Akuntansi (JIMEKA), Vol. 1, (No. 2, (2016) ), Halaman 177-189.
Priyadi, E. R. M. P. (2016). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan Jurnal Ilmu dan Riset Akuntansi : Volume 5, Nomor 10, Oktober 2016 ISSN : 2460-0585 1.
Puti Tri Kartini, R. M., Wiwik Tiswiyanti. (2019). Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Ukuran Perusahaan Terhadap Corporate Social Responsibility Disclosure. Jurnal riset akuntansi dan keuangan, 7 (2), 2019, 343-366. doi:10.17509/jrak.v7i2.15636
Rahmawati, F. J. E. (2019). Pengaruh Media Exposure, Sensitivitas Industri, Kepemilikan Asing, Kepemilikan Publik dan Profitabilitas Terhadap Environmental Disclosure dan Dampaknya Terhadap Nilai Perusahaan. Reviu Akuntansi dan Bisnis Indonesia, Vol. 3 No. 1, Hlm: 50-66, Juli 2019.
Rao, K., & Tilt, C. (2015). Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making. Journal of Business Ethics, 138(2), 327-347. doi:10.1007/s10551-015-2613-5
Salim, Y. M. H. (2014). Pengaruh Ukuran Perusahaan, Kinerja Keuangan, Tipe Industri, Dan Financial Leverage Terhadap Pengungkapan Corporate Social Responsibility: Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011--2013. Jurnal akuntansi, 2 (april), 181- 201.
Schwartz-Ziv, M. (2017). Gender and Board Activeness: The Role of a Critical Mass. Journal of Financial and Quantitative Analysis, 52(2), 751-780. doi:10.1017/s0022109017000059
Setó-Pamies, D. (2015). The Relationship between Women Directors and Corporate Social Responsibility. Corporate Social Responsibility and Environmental Management, 22(6), 334-345. doi:10.1002/csr.1349
Shamsul N. Abdullah, k. n. i. k. i. l. n. (2016). Does having women on boards create value? The impact of societal perceptions and corporate governance in emerging markets. Strategic Management Journal Strat. Mgmt. J., 37: 466–476 (2016). doi:10.1002/smj
Sugiyono. 2012. Metode Penelitian Kuantitatif Kualitatif dan R&D. Bandung: Alfabeta.
Susanto, Y. K., & Joshua, D. (2019). Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan), 2(4), 572. doi:10.24034/j25485024.y2018.v2.i4.4036
Wu, C., Guang, H., Xu, J., & Wang, S. (2018). The effects of female executives on corporate philanthropy in China. Corporate Social Responsibility and Environmental Management, 26(3), 628-643. doi:10.1002/csr.1708
Yasser, Q. R., Al Mamun, A., & Ahmed, I. (2017). Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific. Corporate Social Responsibility and Environmental Management, 24(3), 210-221. doi:10.1002/csr.1400
Yunina, N. F. (2019). Pengaruh Karateristik Perusahaan, Struktur Kepemilikan, Dan Good Corporate Governance Terhadap Luas Pengungkapan Triple Bottom 'Line Pada Perusahaan Lq45 Yang Terdaftar Di Bei Tahun 2014-2016. JURNAL AKUNTANSI DAN KEUANGAN, Volume 7, (Nomor 1, Februari 2019 ), p. 1-10.
Zhang, J., Marquis, C., & Qiao, K. (2016). Do Political Connections Buffer Firms from or Bind Firms to the Government? A Study of Corporate Charitable Donations of Chinese Firms. Organization Science, 27(5), 1307-1324. doi:10.1287/orsc.2016.1084
Published
2020-08-25
How to Cite
AYU INDRIYANI, Dwi; SUDARYATI, Erina.
Pengaruh Keragaman Gender Dewan, Industri dan Ukuran Perusahaan terhadap Donasi Corporate Social Responsibility.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 8, p. 2009 - 2024, aug. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/60884>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i08.p09.
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