The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure

Neng Siti Rohmah; Farah Latifah  Nurfauziah; Sri Suharti

doi:10.47709/governors.v1i3.1958

Authors

Neng Siti Rohmah Universitas Islam Nusantara
Farah Latifah Nurfauziah Universitas Islam Nusantara
Sri Suharti Universitas Islam Nusantara

DOI:

10.47709/governors.v1i3.1958

Keywords:

Corporate Social Responsibility Disclosure, Gender Diversity, Slack Resources

Dimension Badge Record

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.

Google Scholar Cite Analysis
Abstract viewed = 326 times

References

Anggraeni, D. Y., & Djakman, C. D. (2017). Slack Resources, Feminisme Dewan, Dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 94–118. https://doi.org/10.21002/jaki.2017.06

Chen, C. (2002). Robust Regression and Outlier Detection with the Robustreg Procedure. SUGI Paper 265-267.

Herizona, B. S., & Yuliana, I. (2020). Analisis Leverage Ratio Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (Csr) Dan Diversitas Gender Sebagai Variabel Moderasi. Jurnal Benefita, 5(3), 341. https://doi.org/10.22216/jbe.v5i3.4761

Industri, K. (2021). Walhi: Industri tambang Indonesia belum mampu mematuhi kaidah lingkungan dengan baik. 12 Januari 2021. https://industri.kontan.co.id/news/walhi-industri-tambang-indonesia-belum-mampu-mematuhi-kaidah-lingkungan-dengan-baik?page=2

Istiana, C. (2016). Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Dislosure (Studi Empiris Perusahaan Manufaktur Terdaftar di BEI Periode 2013-2014). Skripsi Universitas Muhammadiyah Surakarta.

Machold, S., Ahmed, K., & Farquhar, S. . (2008). Corporate Governance and Ethics?: A Feminist Perspective. Journal of Business and Ethics, 81 (3), 665–678.

Mahalistianingsih, I. (2021). Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Kesatuan, 9(3). https://doi.org/10.37641/jiakes.v9i3.893

Nanda, U. L., & Rismayani, G. (2019). Pengaruh Gender Diversity, Profitabilitas, Ukuran Perusahaan, Ukuran Kap Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Riset Keuangan Dan Akuntansi, 5(1), 66–74. https://doi.org/10.25134/jrka.v5i1.1882

Napitu, K. T. P., & Siregar, N. Y. (2021). Slack Resources, Komite Audit, Feminisme Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial. Jurnal Riset Terapan Akuntansi, 5(1), 27–39.

Panwar. (2010). Student’s perceptions regarding CSR success of the US forest product industry. Social Responsibility Journal, 6(1), 18–32.

Parwati, N., & Dewi, L. G. K. (2021). Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Pertambangan Yang Terdaftar …. JIMAT (Jurnal Ilmiah …, 955–967. https://ejournal.undiksha.ac.id/index.php/S1ak/article/view/35402

Prastiwi, O. T., & Wiratno, A. (2021). Pengaruh Available Slack, Diversifikasi Gender Dan Debt To Equity Ratio Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Ekonomi, Bisnis, Dan Akuntansi, 23(1), 45–58. http://jp.feb.unsoed.ac.id/index.php/jeba/article/view/1788

Rahidayanti, N. ., Ramantha, I. ., & Rasmini, N, K. (2015). Pengaruh Diveristas Pengurus Pada Luas Pengungkapan Corporate Social Responsibility Perusahaan Sektor Keuangan. E-Jurnal Ekonomi Dan Bisnis Universitas Undayana, 5(4), 312–330.

Sayekti, Y. (2017). The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies. GATR Global Journal of Business Social Sciences Review, 5(2), 70–75. https://doi.org/10.35609/gjbssr.2017.5.2(12)

Septiadi, I., Robiansyah, A., & Suranta, ) Eddy. (2017). Pengaruh Manajemen Laba, Corporate Governance, Dan Corporate Social Responsibility Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Pertambangan Dan Pertanian Yang Listing Di Bei 2013-2015). Journal of Applied Managerial Accounting, 1(2), 114–133.

Septianingsih, L. R., & Muslih, M. (2019). Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). Jurnal Akuntansi Maranatha, 11(2), 218–229. https://doi.org/10.28932/jam.v11i2.1995

Sugiarti, R. (2020). Pengaruh Firm Maturity Dan Slack Resources Terhadap Pengungkapan. Journal of Applied Business and Economics (JABE), 7(1), 48–64.

Wulolo, C. ., & Rahmawati, I. . (2017). Analisis Pengungkapan Corporate Social Responsibility berdasarkan Global Reporting Initiative G4. Jurnal Organisasi Dan Manajemen, 13, Nomor1, 53–60.

Yuanita, R., & Muslih, M. (2019). Pengaruh Profitabilitas, Leverage Dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility ( CSR ) (Studi Kasus Pada Perusahaan Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2013-2017). E-Proceeding of Management, 6(3), 5784–5792.

Yumna, N. W. (2018). Pengaruh Gender Diversity , Komisaris Independen , Kinerja Keuangan , Struktur Kepemilikan Dan Kebijakan Hutang Terhadap Nilai Perusahaan. Skripsi Universitas Islam Negeri Syarif Hidayatullah.