JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Vol 17, No 1 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

Does broad gender diversity affect corporate social responsibility disclosures?

Jean Stevany Matitaputty (Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga)
Arthik Davianti (Department of Accounting, Faculty of Economics and Business, Universitas Kristen Satya Wacana, Salatiga)



Article Info

Publish Date
17 Mar 2020

Abstract

Nowadays, corporate social responsibility (CSR) disclosures becoming a business world issue. Many public listed companies are voluntarily disclosing their CSR information. This study aims to examine the relationship between gender diversity and CSR disclosures in basic and chemical manufacturing companies listed on the Indonesian stock exchange during 2014 to 2016 periods. The analysis method used in this research was a mixed-method, a combination of quantitative and qualitative analysis techniques. The quantitative analysis implemented in the study by utilizing the Spearman correlation. Further, qualitative analysis was based on content analysis. The results of this study showed that there is a lack of gender diversity amongst board members since the number of women on the boards in basic and chemical manufacturing companies still being a minority. Therefore, the relationship between gender diversity as measured by the level of female on the company board and CSR disclosures were insignificant.

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Journal Info

Abbrev

jema

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen (Scientific Journal of Accounting and Management) with registered number p-ISSN 1693-7864 and e-ISSN 2597-4017, is a peer reviewed journal published two times a year by Universitas Islam Malang. The aims of JEMA is to diseeminate the conceptual ...