Jurnal Riset Akuntansi Kontemporer
Vol 15 No 2 (2023): October Edition

BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES

Lucky Lestiananda (Universitas Kristen Satya Wacana, Indonesia)
Yeterina Widi Nugrahanti (Universitas Kristen Satya Wacana, Indonesia)
Gracella Theotama (Universitas Kristen Satya Wacana, Indonesia)



Article Info

Publish Date
15 Oct 2023

Abstract

Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...