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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana EKSPANSI Jurnal Mitra Manajemen Journal of Humanities and Social Studies JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Kontemporer AMMA : Jurnal Pengabdian Masyarakat E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
MUHAMAD MUSLIH
Universitas Telkom
Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Social Sciences

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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) Lusia Revika Septianingsih; Muhamad Muslih
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1995

Abstract

This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
Co-Authors Akhmad Nurul Huda Alissa Affiah Aretha Xaviera Aretha Xaviera Cut Dewi Shafira Deannes Isynuwardhana Divna Putri Kusuma Dzaka' Nazzala Tamma Farida Titik Kristanti Fera Anastasia Lungkang Gita Berliana Febrianti Hanifah Khairunnisa Masri Hery Widijanto Inggit Pangesti Nirmanggi Jihan Fijria Rahmadhiany Khairunnisa Khairunnisa KURNIA KURNIA Leny Suzan Lusia Revika Septianingsih Mirza Masita Namira Salsabila Ardiwinata Nisha Octarina Prima Insan Kumala Rahmawati Kartikasari Trias Anggundini Wahdan Arum Inawati Willy Sri Yuliandhari