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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SENTRALISASI Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Journal of Accounting Auditing and Business JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Governors Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL AKUNTANSI, AUDITING DAN KEUANGAN SYARIAH EKOBIMA Ekonomi Bisnis dan Manajemen
Nurfauziah, Farah Latifah
Universitas Islam Nusantara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Governors

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The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Neng Siti Rohmah; Farah Latifah Nurfauziah; Sri Suharti
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
The Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure Agistiani, Alfina; Nurfauziah, Farah Latifah; Latifah, Euis
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1979

Abstract

Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of Corporate Social Responsibility (CSR) in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data and sample selection using purposive sampling. Based on the results of purposive sampling from 30 companies, 17 Food and Beverage companies met the sample criteria. The analytical method used is descriptive analysis, multiple linear analysis, and hypothesis testing. The results showed that managerial ownership had no partial effect on CSR disclosure based on the results of the t test, which had a coefficient value of 0.143 and a significant value of 0.132 >0.05. Company size had a negative effect on CSR disclosure with a coefficient value of -1.241 and a significant value of 0.000. 0.05.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Rohmah, Neng Siti; Nurfauziah, Farah Latifah; Suharti, Sri
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
Co-Authors Agistiani, Alfina Asep Muhyidin Citra Kharisma Utami Citra Kharisma Utami Citra Kharisma Utami Fitria Ningrum Sayekti Jaemah, Siti Latifah, Euis Linda Linda Neng Siti Rohmah Nurjuhariyah Nurjuhariyah Nurjuhariyah, Nurjuhariyah Rohmah, Neng Siti Siti Ganiah Maulany siti masitoh Sri Anisa Tiara Mestika Sri Suharti Syifa Aulia Utami, Citra Kharisam Yulianita Rahayu Yulianita Rahayu, Yulianita Yunisa, Rine Rizky