Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Asian Journal of Management, Entrepreneurship and Social Science
Eni Indriani
Department of Accounting, Faculty of Economics and Business, University of Mataram
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
CSR Commıttees, Gender Dıversıty, And Sustaınabılıty Development Goals Dısclosure Baiq Zatil Hidayah Fajrina; Eni Indriani
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the relationship between the existence of a CSR committee and gender diversity in the disclosure of sustainability development goals. The presence of women in the leadership ranks of a company can be one of the drivers of the company being more concerned about the disclosure of sustainability development goals. The samples in this study are companies consecutively listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) for the annual period 2018–2022. The sample selection process in this study used a purposive sampling method. The data analysis used in this research is descriptive statistics, the classical assumption test, and multiple linear regression analysis using SPSS. The results showed that the existence of a CSR committee has no effect on SDGs disclosure, and the presence of women on the board of directors has a positive impact on SDGs disclosure. The only control variables that affect company profitability are the leverage and company size variables, which have no effect.
Co-Authors Baiq Zatil Hidayah Fajrina