Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Angeliqa Ludya
Faculty of Business and Management, Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Female Directors and CSR Committees on Corporate Social Responsibility Disclosure Angeliqa Ludya; Sari Dewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p04

Abstract

This study investigates the relationship between female directors and Corporate Social Responsibility (CSR) disclosure in Indonesian listed companies on the Indonesia Stock Exchange (IDX). Utilizing a sample of 45 companies with sustainability and financial reports from 2017 to 2021, the research employs the Global Reporting Initiative (GRI) Index with 94 items to measure CSR disclosure. Findings reveal a significant negative impact of female directors on CSR when their number falls below critical mass, suggesting potential tokenism. Moreover, Female Directors with Accounting Expertise (FDAE) are found to be token figures, contributing insignificantly to CSR. The study proposes the establishment of CSR Committees as a more effective means to leverage women's involvement in CSR. The research underscores the need for regulatory frameworks to encourage gender diversity and CSR Committees within companies, emphasizing their positive impact on corporate governance, social responsibility, and sustainability reporting.
The Role of Female Directors and CSR Committees on Corporate Social Responsibility Disclosure Angeliqa Ludya; Sari Dewi
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 19 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i01.p04

Abstract

This study investigates the relationship between female directors and Corporate Social Responsibility (CSR) disclosure in Indonesian listed companies on the Indonesia Stock Exchange (IDX). Utilizing a sample of 45 companies with sustainability and financial reports from 2017 to 2021, the research employs the Global Reporting Initiative (GRI) Index with 94 items to measure CSR disclosure. Findings reveal a significant negative impact of female directors on CSR when their number falls below critical mass, suggesting potential tokenism. Moreover, Female Directors with Accounting Expertise (FDAE) are found to be token figures, contributing insignificantly to CSR. The study proposes the establishment of CSR Committees as a more effective means to leverage women's involvement in CSR. The research underscores the need for regulatory frameworks to encourage gender diversity and CSR Committees within companies, emphasizing their positive impact on corporate governance, social responsibility, and sustainability reporting.
Co-Authors Sari Dewi