Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility
DOI:
https://doi.org/10.30595/kompartemen.v21i2.17688Keywords:
Pengungkapan CSR, gender diversity, pendidikan dewan komisaris, kepemilikan saham publikAbstract
Penelitian ini bertujuan untuk mengetahui pengaruh board diversity terhadap pengungkapan corporate social responsibility. Populasi pada penelitian ini adalah perusahaan sektor Industri yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 34 perusahaan dan rentan waktu periode 3 tahun. Penelitian menggunakan metode kuantitatif dengan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa gender diversity sebagai mekanisme board diversity dan pendidikan dewan komisaris sebagai mekanisme board diversity berpengaruh positif terhadap pengungkapan CSR, sedangkan kepemilikan saham publik sebagai mekanisme board diversity tidak berpengaruh terhadap pengungkapan CSR.
References
Abbas, D. S., Hakim, M. Z., & Istianah, N. (2019). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Pada Perusahaan Makanan dan MinumanYang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017). COMPETITIVE Jurnal Akuntansi Dan Keuangan, 3(2), 1. https://doi.org/10.31000/c.v3i2.1824Andriana, I. K. G. S., & Anggara, I. W. G. W. P. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage Dan Kepemilikan Saham Publik Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 29(1), 111-127.Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 30(7), 1827. https://doi.org/10.24843/eja.2020.v30.i07.p16Badan Pusat Statistik (BPS) Republik Indonesia. (2022). Banyaknya Desa/Kelurahan Menurut Jenis Bencana Alam dalam Tiga Tahun Terakhir (Desa), 2021. https://www.bps.go.id/indicator/168/959/1/ banyaknya-desa-kelurahan-menurut-jenis-pencemaran-lingkungan-hidup.htmlDamanik, G. S. M., & Dewayanto, T. (2021). Analisis Pengaruh Diversitas Dewan Komisaris Terhadap Corporate Social Responsibility Disclosure. Diponegoro Journal of Accounting, 10(1), 1–14.Fitriandi, P., dkk. (2020). Bunga Rampai Kuangan Negara 2020 Kontribusi Pemikiran Untuk Indonesia. Tangerang Selatan: Politeknik Keuangan Negara STAN.Global Reporting Initiative. (2017). GRI Standars: https://www.globalreporting. org/how-to-use-the-gri-standards/gri-standards-bahasa-indonesia-translations/Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. https://doi.org/10.22216/benefita.v3i2.3432Indonesia. Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Lembaran Negara RI Tahun 2007 Nomor 106, Tambahan Lembaran RI Nomor 4756. Sekretariat Negara. Jakarta.Nanda, U. L., & Rismayani, G. (2019). Pengaruh Gender Diversity, Profitabilitas, Ukuran Perusahaan, Ukuran Kap Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Riset Keuangan Dan Akuntansi, 5(1), 66–74. https://doi.org/10.25134/jrka.v5i1.1882Peraturan Pemerintah Nomor 47 Tahun 2012 tentang Tanggung Jawab Sosial Dan Lingkungan Perseroan Terbatas. Lembaran Negara RI Tahun 2012 Nomor 89, Tambahan Lembaran RI Nomor 5305. Sekretariat Negara.Permatasari, D. P., & Widyawati, D. (2019). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(1).Pramesti, A. A. W. L., & Budiasih, I. G. A. N. (2020). Pengaruh profitabilitas, ukuran perusahaan dan kepemilikan publik pada pengungkapan corporate social responsibility. E-Jurnal Akuntansi, 30(4), 1006-1018.Santoso, E. B., dkk. (2021). Tinjauan Tanggung Jawab Sosial Perusahaan: Studi di Filipina. Sleman: CV Budi Utama.Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995Yasland, M. (2019, Maret 18). Diduga Cemari Lingkungan, Tambang Emas Pesawaran Ditutup. Diakses pada 22 Februari 2023, dari https://news.republika.co.id/berita/nasional/daerah/19/03/18/pok5v2384-diduga cemari-lingkungan-tambang-emas-pesawaran-ditutup
Downloads
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.
