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All Journal Jurnal Ekonomi MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Al-Iqtishad Jurnal Penelitian Ekonomi dan Bisnis MEDIA IJBE (Integrated Journal of Business and Economics) Journal of Contemporary Accounting Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Nusantara Science and Technology Proceedings Jurnal Kajian Akuntansi dan Auditing Unri Conference Series: Community Engagement Jurnal Akuntansi dan Keuangan SYNERGY: Jurnal Bisnis dan Manajemen Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Meilda Wiguna
Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Journal : Nusantara Science and Technology Proceedings

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The Effect of Muslim CEO, Women on Board and Profitability on Corporate Social Responsibility Disclosure Silviani, Amanda Agnes; Nasrizal; Wiguna, Meilda; Indrawati, Novita
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4117

Abstract

Corporate Social Responsibility (CSR) disclosure has attracted considerable attention from practice and academia. Corporate Social Responsibility (CSR) is an obligation that needs to be considered by the company to the environment around the company that contributes to the welfare of the community. In addition to the factors of profits obtained by the company (profitability) and gender diversity on the board of directors that affect corporate social responsibility. Islamic principles have actually taught business ethics that are seen as closely related to Corporate Social Responsibility (CSR), namely humans as caliphs (khalifah) and an approach consisting of three relationships (ukhuwwah), namely with the lord, with humans and with the environment. Thus, the purpose of this study is to determine the influence of Muslim CEO, women on board, and profitability on corporate social responsibility disclosure. The population in this study are banking companies listed on the Indonesia stock exchange for the period 2016-2019. The sampling technique in this study used purposive sampling techniques and obtained samples of 20 companies, so the amount of data processed was 80 companies. The data analysis used was multiple linear regression using SPSS version 25. The findings of this study show that Muslim CEO (? = 0.009) and women on board (? = 0.020) have an influence on corporate social responsibility disclosure, while profitability (? = 0.072) does not influence corporate social responsibility disclosure. Because of the fact, companies will focus more on allocating profits for investment or business continuity rather than spending costs on corporate social responsibility. We suggest that the profits earned by the company can be used for CSR disclosure programs, not just to reinvest capital for product development and company sustainability.
Co-Authors ', Andreas ', Desmiyawati ', Hardi ', Nurhanifah Ade Erpita Safitri Adhitio Pratama Ramadika Adhitya Agri Putra Adhitya Agri Putra Adinda Mutia Alfiati Silfi Alfiati Silfi Andreas Andres Gunaldo Raf Arisna Rahmadani Astrid Faradisty Awalia, Rahmi Azwir Nasir Azzahra Ivonita Chici Claraini Dasrol Dasrol Dea Listika Sari Desmiyawati ' Desmiyawati - Devi Safitri Edfan Darlis Efferida Septa Bella Efrizar, Rona Eka Hariyani Elisabeth Erintan Br. Purba EMRINALDI NUR DP EMRINALDI NUR DP Emrinaldi Nur DP Enni Savitri Enni Savitri Faradisty, Astrid Fariz Hermawan Febita Agustina Ndruru Fitriatul Aini Gultom, Calvin Pembri Hardi Hardi Hardi ' Hardi Hardi Hardi Hardi Hardi Hardi, Hardi Isma Mulyani Julita Julita Junaidi ' Kennedy -, Kennedy Kurniawan, Raja M.Mubyansa Lidya Elfrina M Rasuli M. Rasuli Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Arrijalul Akbar Nasrizal Novita Indrawati Novita Saulina Br Situmorang Nugraha Tasya Ramadhanty Nuria Rahma Pipin Kurnia Pipin Kurnia Purwoko, Agus Reni, Sonia Restu Agusti Ria Erinda Putri Ria Nelly Sari Risky, Cindi Amelia Rita Anugerah Riza Safitri Saumi Aryandini, Saumi Sem Paulus Silalahi Shavira Maulydia, Shavira Silviani, Amanda Agnes Sri Husniati Sri Indarti Supriono Supriono Syah, Encik Sonya Maretha Thamrin Tri Putri Lestari, Tri Putri Ulfa Afifah Ulfah Maria Vince Ratnawati Wanda Dedi Saputra Wimpi Abhirama Janitra Yessi Mutia Basri Yudha, Pratama Elka Yuliza Yulzam, Zakiah Fitri Salsabila Yuneita Anisma Yunieta Aniesma Yusralaini Yusralaini Zirman Zirman Zirman Zirman, Zirman