Musamus Accounting Journal
Vol 1 No 2 (2019): Musamus Accounting Journal (MAJ)

Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan

Agus Nisfur Romdioni (Unknown)
Ade Sri Ulita (Unknown)



Article Info

Publish Date
25 Apr 2019

Abstract

This study examines the diversity of management in the disclosure of corporate social responsibility. Management diversity is measured based on gender diversity and national diversity. The population in this study reports mining companies listing on the Indonesia Stock Exchange in 2013-2015 The sample used by 15 companies is based on the purposive sampling method. Data analysis uses multiple regression analysis with the help of SPSS analysis tools. The results of the analysis test show that gender diversity and diversity of foreigners on the board of commissioners and managers influence the level of corporate social responsibility disclosure. This article offers important implications for companies to pay attention to the proportion of management diversity in order to produce good decisions so that companies can report and implement CSR programs on an ongoing and periodic basis. Keywords: CSR, gender, nationality, diversity

Copyrights © 2019






Journal Info

Abbrev

acc

Publisher

Subject

Economics, Econometrics & Finance

Description

The aims of this Mularev is to provide a venue for academicians, researchers, and practitioners for publishing the original research aerticles or review articles. The scope of the accounting journal published in this journal deals with a contemporary issue in ...