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All Journal Jurnal Reviu Akuntansi dan Keuangan SINTEK JURNAL: Jurnal Ilmiah Teknik Mesin Jurnal Manajemen & Keuangan Akuntabel : Jurnal Ekonomi dan Keuangan Balance Vocation Accounting Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Dynamic Management Journal International Journal of Management Science and Information Technology (IJMSIT) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Comparative : Ekonomi Dan Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat Nian Tana Digital Business Journal (DIGIBIS) Management Studies and Business Journal International Journal of Economics, Business and Innovation Research IECON: International Economics and Business Conference Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Mikrad mikrad
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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Journal : IECON: International Economics and Business Conference

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Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners Amalia Indah Fitriana; Dede Sunaryo; Januar Eky Pambudi; Mikrad; Siti Nurhaliza; Hendra Galuh Febrianto
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

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Abstract

This study examines the influence of media exposure, gender diversity, and managerial ownership on corporate social responsibility (CSR) disclosure, with independent board of commissioners as a moderating variable. Conducted on Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange from 2018-2022, this research addresses the growing importance of CSR transparency in building stakeholder trust and corporate accountability. Using purposive sampling, eleven companies were selected as samples, with secondary data analyzed through panel data regression and moderation regression. Findings reveal that gender diversity and managerial ownership significantly influence CSR disclosure, while media exposure shows no significant effect. The independent board of commissioners effectively moderates the relationship between gender diversity and managerial ownership with CSR disclosure, but fails to moderate media exposure's impact. This research contributes to corporate governance literature by identifying the supervisory role of independent commissioners in strengthening the relationship between firm characteristics and CSR disclosure. The findings provide practical implications for management in enhancing social transparency and offer regulatory insights for developing more effective corporate governance policies, particularly within the Indonesian business context.
Co-Authors Abdul Syukur agung budi Agung Budi Agung Budi Ahmad Ma’ruf Yaman Soleh Alfiani Nugrani Ayuningtias, Indri BASUKI Basuki Basuki BASUKI BASUKI Dede Sunaryo Dewi Rachmania Dewi Rachmania Eky Pambudi, Januar Eri Diniardi Febrianto, Hendra Galuh Fitriana, Amalia Indah Hamdani Hamdani Hesty Erviani Zulaecha Hustna Dara Sarra Hustna Dara Sarra Hustna Dara Sarra Indra Gunawan Siregar Islamic, Fajar Akbar Lena Erdawati Luthfita, Fathiya Melsha Alfisa Wijaya Mohamad Zulman Hakim Mohamad Zulman Hakim Neneng Nurlaila Nur Fizriati Ananda Pambudi, Januar Eky Priyo Susilo Priyo Susilo Putri Okta Andani Reni Anggraeni Rosa, Selvia Sarra, Hustna Sarra, Hustna Dara Siregar, Indra Gunawan Siti Chanifah Siti Chanifah Siti Nurhaliza Siti Rohayati Sri Yanto Sunanto Sunanto Syawaluddin Syawaluddin Tri Endi Ulfa, Anita ULUL AZMI Yoga, Randi Febri