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Journal : Diponegoro Journal of Accounting

ANALISIS PENGARUH DIVERSITAS DEWAN KOMISARIS TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018) Gohanna Sondang M. Damanik; Totok Dewayanto
Diponegoro Journal of Accounting Volume 10, Nomor 1, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to obtain empirical evidence and analyze the effect of  the board of commissioners’ diversity, such as gender diversity, independent board of commissioners, the board of commissioners’ nationality, board of commissioners’ age, board of commissioners’ education, and managerial ownership on corporate social responsibility (CSR) disclosure. This study also uses profitability as a control variable.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The total sample used in this study was 85 companies based on predetermined criteria (purposive sampling). Data were analyzed using panel data analysis. The findings of this study indicate that gender diversity and board of commissioners’ education have a positive and significant effect on corporate social responsibility (CSR) disclosure, meanwhile independent board of commissioner, the board of commissioners’ nationality, board of commissioners’ age, and managerial ownership have no effect on corporate social responsibility (CSR) disclosure. Profitability as a control variable has no effect on corporate social responsibility (CSR) disclosure.
Co-Authors A Sembiring, Rony Agnes Caroline Baene Agnes Shinta Sibarani Agustina Septua Sapta Sihotang Alvienna Sifa Maulida Nasution Ance Rosario Siallagan Aritonang, Juni Jeffri Aritonang, Melly Stevani Arsen Nahum Pasaribu asaribu, Tiara K Atabong Nee Alemanjoh Maria Nkea Atalisi Zalukhu Atonso Hasibuan Bimbi Izumi Sembiring Bimbi Izumi Sembiring Dewi Maya Manurung Dewi Purnamasari Laia Laia Dewi Sartika Sitompul Dhuha, Fhadillah Dian P Pasaribu Donna Pasaribu Donna Ria Pasaribu Dorayanti Lumban Gaol Dwike Agustina Siahaan Edi Suprayetno Efendi Barus Elfrida, Rotua Eliana Sitompul Elsha Yohana Sinaga Erika Sinambela Erika Sinambela Ervina Br Tarigan Esraweddi Siregar Ester Alischa M Ester Donna Simanjuntak Eva Febriana Citranita Gulo Farida Hanum Pakpahan Febrika Dwi Lestari Febriwan Harefa Fhadillah Dhuha Freddy Nababan Friska Grace Gea, Pinta Ginting, Dameria Ginting, Desinta Godwill Chenyuei Akwene Guntur Simanjuntak Halawa, Ardiwan Hasibuan, Wan Syahfina Yahmi Heppy Naibaho Hilman Pardede Hutabarat, Nentriana Hutauruk, Lasma Duma Lestari Immanuel Padang Immanuel Padang Jessica Tryadi Jonris Tampubolon Jubil Ezer Sihite Jubil Ezer Sihite Juni Jeffri Aritonang Junita Batubara, Junita Kammer Tuahman Sipayung Kardelius Giawa Kartika Enjelina Aritonang Ketaren, Selfiyani Komilovna, Nasiba Lasmaida Nainggolan Lastri Manurung Lastri W Manurung Lastri Wahyuni Manurung Lastri wahyuni Manurung Lastri Wahyuni Manurung Lastri Wahyuni Manurung Laura. A Simanjuntak Leriana Marbun Lina Sriulina Br. Tarigan Malau, Anggi B Manihuruk, Leo Lihardo Manik, Nani Kurniaty Manurung, Lastri W Maria Claudya Marlina Surya Indriani Melissa Sidauruk Mey Trisnawati Hulu Milala, Herian Bastanta Milisi Sembiring Munaldus . Munthe, Lince Nainggolan, Lasmaida Nainggolan, Michael Hansen Nainggolan, Nadia Nani Manik, Nani Napitupulu, Eka Niagara Ramses Pandapotan Hutapea Nomita Herlyna Manurung nurasid, Ami Nurazizah Nurhalimah Lubis Oristia G Pakpahan Pangaribuan, Darman Pangaribuan, Jontra Jusat Pangaribuan, Rotua Elfrida Pasaribu, Arsen Pasaribu, Dian Polotangi Pandapotan Pasaribu, Dusman Pasaribu, Niko Andrianta Pasaribu, Tiara Pasaribu, Tiara Poster Sagala Poster Sagala Poster Sagala Purba, Agi Julianto Martuah Purba, Theresia Christine Putri Plorensia Panggabean Richad Hamonangan Rini Saragih Riniwati Sembiring Risda Hartati Sitorus Romahulina, Romahulina Roni Arahta Sembiring Rony A Sembiring Rony Arahta Sembiring Rosdiana Rajagukguk Rotua Elfida Rotua Elfrida Sagala, Poster Sahlan Tampubolon Sahlan Tampubolon Saragih, Ronald Heriko Saragih, Yohana Insani Sayumen Manao Sembiring, Ronny A Septian Mangaratua Panjaitan Sibagariang, Ruth Olga Siburian, Meylin A.D. Sidabutar, Johannes E Sihete, Jubil Ezer Sihite, Jubil Ezer silvia sayu - Simanjuntak, Fransisca Simanjuntak, Laura. A Simbolon, Ester Wilis Sinaga, Boby Andre Sinaga, Eka Risma Febiola Sinaga, Eunike Angita Sipahutar, Ike Nurmayanti Siregar, Esraweddi Sitompul, Dewi Sartika Sri Henni Br Saragih Suci Wahyuni Marunduri Suparjo Suparjo Surbakti, Tiara Sari TANJUNG, SRIMAHARANI Tarigan, Enina Putri Aurora Br Tarigan, Ervina Br Tarigan, Lina Sriulina Br. Theresia Christine Purba Tiara K asaribu Tiara K Pasaribu Tiara Kristina Pasaribu Tiara Krstin A. Pasaribu Togue Nana Dipanda Franklin Torang Sinurat Totok Dewayanto Turnip, Trisnawati ugaina hasibuan Vania Vania Victory Budi Abadi Simbolon Virda Natesya Yarman Ndraha Yensi Nurisa Simaremare Yinghuei Chen YUSRIANTI, NADILA Zebua, Yuniati