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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Global Review of Islamic Economics and Business KEUNIS AFEBI Islamic Finance and Economic Review Amwaluna Jurnal Ekonomi dan Keuangan Syariah Eksos
Dessy Noor Farida
UIN Walisongo
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Amwaluna Jurnal Ekonomi dan Keuangan Syariah

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THE INFLUENCE OF GENDER DIVERSITY, NATIONALITY, AND EDUCATION OF THE BOARD OF DIRECTORS ON CSR IN INDONESIA SHARIA BANKING Dessy Noor Farida
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 4, No 2 (2020)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.695 KB) | DOI: 10.29313/amwaluna.v4i2.5475

Abstract

Public awareness of the damage to the surrounding environment due to the industrial activities of large companies, making the public need information about the extent to which the company is responsible for the damage. To maintain the stability of its business, the company is expected to be able to contribute to the community and its environment by implementing CSR. Diversity of directors within an organization can create new norms and hopes that can be a strong driver for implementing CSR in developing countries. This study aims to examine the effect of diversity on the board of directors on CSR disclosure in Indonesian Sharia banking. This research is quantitative. The sample used was all Islamic Commercial Banks in Indonesia totaling 13 banks. Technical analysis of data using multiple linear regression tests. The results confirm that national diversity affects the disclosure of CSR, but gender diversity and educational diversity are not significant to CSR disclosure. This study has an adjusted R2 of 65.6%.
Co-Authors Ari Kristin Prasetyoningrum Fajar Adhitya Fajar Adhitya Fefi Rahmawari Muhammad Faizul Mamduh Ratno Agriyanto Uyun Sundari Vanila Hapsari