MODEL HUBUNGAN ANTARA KEBERAGAMAN GENDER, PENDIDIKAN DAN NATIONALITY DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY



Rizka Hadya, Romi Susanto

Abstract


This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility (CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR

Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.


Keywords


corporate social responsibility; education; gender diversity; the nationality of commissioners

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