PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

Muhamad Muslih, Nadya Klarisa

Abstract


CSR disclosure is an important topic that proves whether the company is
responsible for economic, environmental and social factors or not. Company activities have
an impact that can harm stakeholders, especially those around the company. Therefore the
company must disclose its social activities into social responsibility reports to prove the
company's commitment to the economy, environment and social.
This study aims to analyze what factors can affect corporate social responsibility
reports. This study intends to determine whether the independent variables (board feminism,
GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable
(Corporate social responsibility disclosure).This study uses a population of infrastructure,
utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013
to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-
year research period, so that 40 sample data were obtained. The method of data analysis in
this study is panel data regression using software eviews 10.
The results of this study state that board feminism is divided between the board of
directors' feminism and the boarder's feminism, the GRI adoption and the size of the company
jointly influence the disclosure of corporate CSR in the infrastructure, utilities and
transportation sectors for the period 2013-2017. Firm size has a significant negative effect on
CSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.


Keywords


Pengungkapan CSR, Feminisme Dewan, GRI Adoption, Ukuran Perusahaan

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DOI: http://dx.doi.org/10.31958/imara.v3i1.1499

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