PERAN BOARD DIVERSITY DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN GO PUBLIC DI INDONESIA
Abstract
Penelitian ini bertujuan untuk menguji pengaruh board diversity terhadap corporate social responsibility (CSR). Penelitian ini dilakukan di perusahaan yang terdaftar di Bursa Efek Indonesia Sektor food and Beverage. Pengamatan dilakukan selama 6 tahun sejak tahun 2018-2023. Data yang digunakan merupakan data sekunder berupa laporan tahunan dan laporan keberlanjutan. Penentuan sampel dilakukan dengan menggunakan metode purpasive sampling. Dari 24 perusahaan sebagai populasi diperoleh sebanyak 19 perusahaan yang dijadikan sampel dengan masa pengamatan selama 6 tahun. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif jenis explanatory research dengan bantuan alat analisis software SPSS. Adapun teknik analisis yang digunakan menggunakan analisis statistik deskriptif dan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa gender diversity berpengaruh positih terhadap pengungkapan CSR. Hal tersebut berarti kehadiran direktur perempuan dapat meningkatkan pengungkapan CSR. sementara direktur independen dan foreign director tidak berpengaruh terhadap pengungkapan CSR.
References
Ardito, L., Dangelico, R. M., & Messeni Petruzzelli, A. (2021). The link between female representation in the boards of directors and corporate social responsibility: Evidence from B corps. Corporate Social Responsibility and Environmental Management, 28(2), 704–720. https://doi.org/10.1002/csr.2082
Becker, G. S. (1975). Human Capital (A Theoritical and Empirical Analysis, with Special Reference to Education). National Bureau of Economic Research New York, 43(1), 58–61. https://doi.org/10.1001/archneur.1986.00520010054022
Beji, R., Yousfi, O., Loukil, N., & Omri, A. (2021). Board Diversity and Corporate Social Responsibility: Empirical Evidence from France. Journal of Business Ethics, 173(1), 133–155. https://doi.org/10.1007/s10551-020-04522-4
Bektur, Ç., & Arzova, S. B. (2020). The effect of women managers in the board of directors of companies on the integrated reporting: example of Istanbul Stock Exchange (ISE) Sustainability Index. Journal of Sustainable Finance and Investment, 0(0), 1–17. https://doi.org/10.1080/20430795.2020.1796417
Belaounia, S., Tao, R., & Zhao, H. (2020). Gender equality’s impact on female directors’ efficacy: A multi-country study. International Business Review, 29(5), 101737. https://doi.org/10.1016/j.ibusrev.2020.101737
Bocquet, R., Le Bas, C., Mothe, C., & Poussing, N. (2017). CSR, Innovation, and Firm Performance in Sluggish Growth Contexts: A Firm-Level Empirical Analysis. Journal of Business Ethics, 146(1), 241–254. https://doi.org/10.1007/s10551-015-2959-8
Boukattaya, S., & Omri, A. (2021). Impact of board gender diversity on corporate social responsibility and irresponsibility: Empirical evidence from france. Sustainability (Switzerland), 13(9). https://doi.org/10.3390/su13094712
Buertey, S. (2021). Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. Corporate Social Responsibility and Environmental Management, 28(6), 1579–1590. https://doi.org/10.1002/csr.2121
Chen, S., Hermes, N., & Hooghiemstra, R. (2020). Corporate Social Responsibility and NGO Directors on Boards. Journal of Business Ethics, 175(3), 625–649. https://doi.org/10.1007/s10551-020-04649-4
Chintrakarn, P., Jiraporn, P., Tong, S., Jiraporn, N., & Proctor, R. (2020). How do independent directors view corporate social responsibility (CSR)? Evidence from a quasi-natural experiment. Financial Review, 55(4), 697–716. https://doi.org/10.1111/fire.12244
Cicchiello, A. F., Fellegara, A. M., & Monferrà, S. (2021). Gender diversity on corporate boards : How Asian and African women contribute on sustainability reporting activity. 36(7), 801–820. https://doi.org/10.1108/GM-05-2020-0147
Colakoglu, N., Eryilmaz, M., & Martínez-Ferrero, J. (2021). Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies. Social Responsibility Journal, 17(2), 243–262. https://doi.org/10.1108/SRJ-07-2019-0251
Cordeiro, J. J., Profumo, G., & Tutore, I. (2020). Board gender diversity and corporate environmental performance : The moderating role of family and dual-class majority ownership structures. February 2019. https://doi.org/10.1002/bse.2421
Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance ? The mediating role of corporate social responsibility. December 2021. https://doi.org/10.1108/CG-07-2021-0265
Dunbar, C., Li, Z. (Frank), & Shi, Y. (2020). CEO risk-taking incentives and corporate social responsibility. Journal of Corporate Finance, 64(September 2018), 101714. https://doi.org/10.1016/j.jcorpfin.2020.101714
Dwekat, A., & Zaid, M. A. A. (2021). Corporate governance and corporate social responsibility : mapping the most critical drivers in the board academic literature. September. https://doi.org/10.1108/MEDAR-01-2021-1155
Eliwa, Y., Aboud, A., & Saleh, A. (2023). Board gender diversity and ESG decoupling : Does religiosity matter ? September 2022, 4046–4067. https://doi.org/10.1002/bse.3353
Endrikat, J., de Villiers, C., Guenther, T. W., & Guenther, E. M. (2021). Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation. Business and Society, 60(8), 2099–2135. https://doi.org/10.1177/0007650320930638
Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Discloure and Governance. https://doi.org/https://doi.org/10.1057/s41310-020-00082-1
Formigoni, H., Segura, L., & Gallego-Álvarez, I. (2021). Board of directors characteristics and disclosure practices of corporate social responsibility: a comparative study between Brazilian and Spanish companies. Social Responsibility Journal, 17(2), 282–298. https://doi.org/10.1108/SRJ-01-2019-0043
Freeman, R. E. E., & Vea, J. M. (1984). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.263511
Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and The Corporate Objective. Organization Science, 15(3), 364–369. https://doi.org/10.1287/orsc.1040.0066
García-Sánchez, I. M., Rodríguez-Ariza, L., & Granada-Abarzuza, M. del C. (2021). The Influence of Female Directors and Institutional Pressures on Corporate Social Responsibility in Family Firms in Latin America. Journal of Risk and Financial Management, 14(1). https://doi.org/10.3390/jrfm14010028
Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1883222
Harjoto, M. A., Laksmana, I., & Lee, W. E. (2020). Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. Advances in Accounting, 49, 100475. https://doi.org/10.1016/j.adiac.2020.100475
Hartmann, C. C., & Carmenate, J. (2020). Does board diversity in fl uence fi rms ’ corporate social responsibility reputation ? Social Responsibility Journal, July. https://doi.org/10.1108/SRJ-04-2020-0143
Issa, A., Yousef, H., Bakry, A., Hanaysha, J. R., & Sahyouni, A. (2021). Does the board diversity impact bank performance in the MENA countries ? A multilevel study. Corporate Governance, March. https://doi.org/10.1108/CG-06-2020-0222
Issa, A., Zaid, M. A. A., & Hanaysha, J. R. (2021). An examination of board diversity and corporate social responsibility disclosure : evidence from banking sector in the Arabian Gulf countries. November. https://doi.org/10.1108/IJAIM-07-2021-0137
Jarboui, A. (2019). Tax avoidance : do board gender diversity and sustainability performance make a di ff erence ? https://doi.org/10.1108/JFC-09-2019-0122
Javeed, S. A., Teh, B. H., Ong, T. S., Chong, L. L., Abd Rahim, M. F. Bin, & Latief, R. (2022). How Does Green Innovation Strategy Influence Corporate Financing? Corporate Social Responsibility and Gender Diversity Play a Moderating Role. International Journal of Environmental Research and Public Health, 19(14). https://doi.org/10.3390/ijerph19148724
Jin, R., Jiang, X., & Hu, H. W. (2023). Internal and external CSR in China: How do women independent directors matter? Asia Pacific Journal of Management, 40(1), 169–204. https://doi.org/10.1007/s10490-021-09783-9
Jizi, M., Nehme, R., & Melhem, C. (2022). Board gender diversity and firms’ social engagement in the Gulf Cooperation Council (GCC) countries. Equality, Diversity and Inclusion, 41(2), 186–206. https://doi.org/10.1108/EDI-02-2021-0041
Jumliana, M. (2021). The Relationship Of The Narsism CEO and Intellectual Capital on Financial Performance with Corporate Social Responsibility as Intervening Variables. Thesis, 1–147. Hasanuddin University.
Jumliana, M., Habbe, A. H., & Nirwana. (2020). The role of corporate social responsibility in mediating the relationship of intellectual capital and financial performance. International Journal of Innovative Science and Research Technology, 5(11), 238–244.
Kahloul, I., Sbai, H., & Grira, J. (2022). Does Corporate Social Responsibility reporting improve financial performance? The moderating role of board diversity and gender composition. Quarterly Review of Economics and Finance, 84(December), 305–314. https://doi.org/10.1016/j.qref.2022.03.001
Kara, A., Nanteza, A., Ozkan, A., & Yildiz, Y. (2022). Board gender diversity and responsible banking during the COVID-19 pandemic. Journal of Corporate Finance, 74, 102213. https://doi.org/10.1016/j.jcorpfin.2022.102213
Karim, S., Manab, N. A., & Ismail, R. B. (2020). The dynamic impact of board composition on CSR practices and their mutual effect on organizational returns. Journal of Asia Business Studies, 14(4), 463–479. https://doi.org/10.1108/JABS-07-2019-0214
Khatib, S. F. A., Abdullah, D. F., Elamer, A., Yahaya, I. S., & Owusu, A. (2023). Global trends in board diversity research: a bibliometric view. Meditari Accountancy Research, 31(2), 441–469. https://doi.org/10.1108/MEDAR-02-2021-1194
Khidmat, W. Bin, Habib, M. D., Awan, S., & Raza, K. (2022). Female directors on corporate boards and their impact on corporate social responsibility (CSR): evidence from China. Management Research Review, 45(4), 563–595. https://doi.org/10.1108/MRR-09-2020-0560
Li, Z., Liao, G., & Albitar, K. (2020). Does corporate environmental responsibility engagement affect firm value? The mediating role of corporate innovation. Business Strategy and the Environment, 29(3), 1045–1055. https://doi.org/10.1002/bse.2416
Pucheta-Martínez, M. C., Gallego-Álvarez, I., & Bel-Oms, I. (2021). Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role? Business Strategy and the Environment, 30(8), 3485–3501. https://doi.org/10.1002/bse.2815
Ramly, R., Rasulong, I., Romadhoni, B., Gustiningsih, D. A., Alamsjah, & Ramlah, S. (2019). Relationship between Fundamental Signals and Cash Flow Information on Stock Return after the Convergence of IFRS. International Conference on Accounting, Management and Economics, 92, 319–325. https://doi.org/10.2991/icame-18.2019.35
Rashid, M. harun, & Hossain, S. Z. (2022). Does board independence moderate the effect of politician directors on CSR disclosure ? Evidence from the publicly listed banks in Bangladesh. Social Responsibility Journal, September 2021. https://doi.org/10.1108/SRJ-08-2020-0320
Seckin-Halac, D., Erdener-Acar, E., & Zengin-Karaibrahimoglu, Y. (2021). Ownership and corporate social responsibility: “The power of the female touch.” European Management Journal, 39(6), 695–709. https://doi.org/10.1016/j.emj.2021.01.008
Stiglitz, J. E. (2000). This content downloaded from 84.113.23.30 on Mon. Source: The Quarterly Journal of Economics, 115(4), 1441–1478.
Wang, C., Deng, X., Álvarez-Otero, S., Sial, M. S., Comite, U., Cherian, J., & Oláh, J. (2021). Impact of women and independent directors on corporate social responsibility and financial performance: empirical evidence from an emerging economy. Sustainability (Switzerland), 13(11), 1–16. https://doi.org/10.3390/su13116053
Zerbini, F. (2017). CSR Initiatives as Market Signals: A Review and Research Agenda. Journal of Business Ethics, 146(1), 1–23. https://doi.org/10.1007/s10551-015-2922-8
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Becker, G. S. (1975). Human Capital (A Theoritical and Empirical Analysis, with Special Reference to Education). National Bureau of Economic Research New York, 43(1), 58–61. https://doi.org/10.1001/archneur.1986.00520010054022
Beji, R., Yousfi, O., Loukil, N., & Omri, A. (2021). Board Diversity and Corporate Social Responsibility: Empirical Evidence from France. Journal of Business Ethics, 173(1), 133–155. https://doi.org/10.1007/s10551-020-04522-4
Bektur, Ç., & Arzova, S. B. (2020). The effect of women managers in the board of directors of companies on the integrated reporting: example of Istanbul Stock Exchange (ISE) Sustainability Index. Journal of Sustainable Finance and Investment, 0(0), 1–17. https://doi.org/10.1080/20430795.2020.1796417
Belaounia, S., Tao, R., & Zhao, H. (2020). Gender equality’s impact on female directors’ efficacy: A multi-country study. International Business Review, 29(5), 101737. https://doi.org/10.1016/j.ibusrev.2020.101737
Bocquet, R., Le Bas, C., Mothe, C., & Poussing, N. (2017). CSR, Innovation, and Firm Performance in Sluggish Growth Contexts: A Firm-Level Empirical Analysis. Journal of Business Ethics, 146(1), 241–254. https://doi.org/10.1007/s10551-015-2959-8
Boukattaya, S., & Omri, A. (2021). Impact of board gender diversity on corporate social responsibility and irresponsibility: Empirical evidence from france. Sustainability (Switzerland), 13(9). https://doi.org/10.3390/su13094712
Buertey, S. (2021). Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. Corporate Social Responsibility and Environmental Management, 28(6), 1579–1590. https://doi.org/10.1002/csr.2121
Chen, S., Hermes, N., & Hooghiemstra, R. (2020). Corporate Social Responsibility and NGO Directors on Boards. Journal of Business Ethics, 175(3), 625–649. https://doi.org/10.1007/s10551-020-04649-4
Chintrakarn, P., Jiraporn, P., Tong, S., Jiraporn, N., & Proctor, R. (2020). How do independent directors view corporate social responsibility (CSR)? Evidence from a quasi-natural experiment. Financial Review, 55(4), 697–716. https://doi.org/10.1111/fire.12244
Cicchiello, A. F., Fellegara, A. M., & Monferrà, S. (2021). Gender diversity on corporate boards : How Asian and African women contribute on sustainability reporting activity. 36(7), 801–820. https://doi.org/10.1108/GM-05-2020-0147
Colakoglu, N., Eryilmaz, M., & Martínez-Ferrero, J. (2021). Is board diversity an antecedent of corporate social responsibility performance in firms? A research on the 500 biggest Turkish companies. Social Responsibility Journal, 17(2), 243–262. https://doi.org/10.1108/SRJ-07-2019-0251
Cordeiro, J. J., Profumo, G., & Tutore, I. (2020). Board gender diversity and corporate environmental performance : The moderating role of family and dual-class majority ownership structures. February 2019. https://doi.org/10.1002/bse.2421
Dakhli, A. (2022). Do women on corporate boardrooms have an impact on tax avoidance ? The mediating role of corporate social responsibility. December 2021. https://doi.org/10.1108/CG-07-2021-0265
Dunbar, C., Li, Z. (Frank), & Shi, Y. (2020). CEO risk-taking incentives and corporate social responsibility. Journal of Corporate Finance, 64(September 2018), 101714. https://doi.org/10.1016/j.jcorpfin.2020.101714
Dwekat, A., & Zaid, M. A. A. (2021). Corporate governance and corporate social responsibility : mapping the most critical drivers in the board academic literature. September. https://doi.org/10.1108/MEDAR-01-2021-1155
Eliwa, Y., Aboud, A., & Saleh, A. (2023). Board gender diversity and ESG decoupling : Does religiosity matter ? September 2022, 4046–4067. https://doi.org/10.1002/bse.3353
Endrikat, J., de Villiers, C., Guenther, T. W., & Guenther, E. M. (2021). Board Characteristics and Corporate Social Responsibility: A Meta-Analytic Investigation. Business and Society, 60(8), 2099–2135. https://doi.org/10.1177/0007650320930638
Fahad, P., & Rahman, P. M. (2020). Impact of corporate governance on CSR disclosure. International Journal of Discloure and Governance. https://doi.org/https://doi.org/10.1057/s41310-020-00082-1
Formigoni, H., Segura, L., & Gallego-Álvarez, I. (2021). Board of directors characteristics and disclosure practices of corporate social responsibility: a comparative study between Brazilian and Spanish companies. Social Responsibility Journal, 17(2), 282–298. https://doi.org/10.1108/SRJ-01-2019-0043
Freeman, R. E. E., & Vea, J. M. (1984). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.263511
Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and The Corporate Objective. Organization Science, 15(3), 364–369. https://doi.org/10.1287/orsc.1040.0066
García-Sánchez, I. M., Rodríguez-Ariza, L., & Granada-Abarzuza, M. del C. (2021). The Influence of Female Directors and Institutional Pressures on Corporate Social Responsibility in Family Firms in Latin America. Journal of Risk and Financial Management, 14(1). https://doi.org/10.3390/jrfm14010028
Ghaleb, B. A. A., Qaderi, S. A., Almashaqbeh, A., & Qasem, A. (2021). Corporate social responsibility, board gender diversity and real earnings management: The case of Jordan. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1883222
Harjoto, M. A., Laksmana, I., & Lee, W. E. (2020). Female leadership in corporate social responsibility reporting: Effects on writing, readability and future social performance. Advances in Accounting, 49, 100475. https://doi.org/10.1016/j.adiac.2020.100475
Hartmann, C. C., & Carmenate, J. (2020). Does board diversity in fl uence fi rms ’ corporate social responsibility reputation ? Social Responsibility Journal, July. https://doi.org/10.1108/SRJ-04-2020-0143
Issa, A., Yousef, H., Bakry, A., Hanaysha, J. R., & Sahyouni, A. (2021). Does the board diversity impact bank performance in the MENA countries ? A multilevel study. Corporate Governance, March. https://doi.org/10.1108/CG-06-2020-0222
Issa, A., Zaid, M. A. A., & Hanaysha, J. R. (2021). An examination of board diversity and corporate social responsibility disclosure : evidence from banking sector in the Arabian Gulf countries. November. https://doi.org/10.1108/IJAIM-07-2021-0137
Jarboui, A. (2019). Tax avoidance : do board gender diversity and sustainability performance make a di ff erence ? https://doi.org/10.1108/JFC-09-2019-0122
Javeed, S. A., Teh, B. H., Ong, T. S., Chong, L. L., Abd Rahim, M. F. Bin, & Latief, R. (2022). How Does Green Innovation Strategy Influence Corporate Financing? Corporate Social Responsibility and Gender Diversity Play a Moderating Role. International Journal of Environmental Research and Public Health, 19(14). https://doi.org/10.3390/ijerph19148724
Jin, R., Jiang, X., & Hu, H. W. (2023). Internal and external CSR in China: How do women independent directors matter? Asia Pacific Journal of Management, 40(1), 169–204. https://doi.org/10.1007/s10490-021-09783-9
Jizi, M., Nehme, R., & Melhem, C. (2022). Board gender diversity and firms’ social engagement in the Gulf Cooperation Council (GCC) countries. Equality, Diversity and Inclusion, 41(2), 186–206. https://doi.org/10.1108/EDI-02-2021-0041
Jumliana, M. (2021). The Relationship Of The Narsism CEO and Intellectual Capital on Financial Performance with Corporate Social Responsibility as Intervening Variables. Thesis, 1–147. Hasanuddin University.
Jumliana, M., Habbe, A. H., & Nirwana. (2020). The role of corporate social responsibility in mediating the relationship of intellectual capital and financial performance. International Journal of Innovative Science and Research Technology, 5(11), 238–244.
Kahloul, I., Sbai, H., & Grira, J. (2022). Does Corporate Social Responsibility reporting improve financial performance? The moderating role of board diversity and gender composition. Quarterly Review of Economics and Finance, 84(December), 305–314. https://doi.org/10.1016/j.qref.2022.03.001
Kara, A., Nanteza, A., Ozkan, A., & Yildiz, Y. (2022). Board gender diversity and responsible banking during the COVID-19 pandemic. Journal of Corporate Finance, 74, 102213. https://doi.org/10.1016/j.jcorpfin.2022.102213
Karim, S., Manab, N. A., & Ismail, R. B. (2020). The dynamic impact of board composition on CSR practices and their mutual effect on organizational returns. Journal of Asia Business Studies, 14(4), 463–479. https://doi.org/10.1108/JABS-07-2019-0214
Khatib, S. F. A., Abdullah, D. F., Elamer, A., Yahaya, I. S., & Owusu, A. (2023). Global trends in board diversity research: a bibliometric view. Meditari Accountancy Research, 31(2), 441–469. https://doi.org/10.1108/MEDAR-02-2021-1194
Khidmat, W. Bin, Habib, M. D., Awan, S., & Raza, K. (2022). Female directors on corporate boards and their impact on corporate social responsibility (CSR): evidence from China. Management Research Review, 45(4), 563–595. https://doi.org/10.1108/MRR-09-2020-0560
Li, Z., Liao, G., & Albitar, K. (2020). Does corporate environmental responsibility engagement affect firm value? The mediating role of corporate innovation. Business Strategy and the Environment, 29(3), 1045–1055. https://doi.org/10.1002/bse.2416
Pucheta-Martínez, M. C., Gallego-Álvarez, I., & Bel-Oms, I. (2021). Corporate social and environmental disclosure as a sustainable development tool provided by board sub-committees: Do women directors play a relevant moderating role? Business Strategy and the Environment, 30(8), 3485–3501. https://doi.org/10.1002/bse.2815
Ramly, R., Rasulong, I., Romadhoni, B., Gustiningsih, D. A., Alamsjah, & Ramlah, S. (2019). Relationship between Fundamental Signals and Cash Flow Information on Stock Return after the Convergence of IFRS. International Conference on Accounting, Management and Economics, 92, 319–325. https://doi.org/10.2991/icame-18.2019.35
Rashid, M. harun, & Hossain, S. Z. (2022). Does board independence moderate the effect of politician directors on CSR disclosure ? Evidence from the publicly listed banks in Bangladesh. Social Responsibility Journal, September 2021. https://doi.org/10.1108/SRJ-08-2020-0320
Seckin-Halac, D., Erdener-Acar, E., & Zengin-Karaibrahimoglu, Y. (2021). Ownership and corporate social responsibility: “The power of the female touch.” European Management Journal, 39(6), 695–709. https://doi.org/10.1016/j.emj.2021.01.008
Stiglitz, J. E. (2000). This content downloaded from 84.113.23.30 on Mon. Source: The Quarterly Journal of Economics, 115(4), 1441–1478.
Wang, C., Deng, X., Álvarez-Otero, S., Sial, M. S., Comite, U., Cherian, J., & Oláh, J. (2021). Impact of women and independent directors on corporate social responsibility and financial performance: empirical evidence from an emerging economy. Sustainability (Switzerland), 13(11), 1–16. https://doi.org/10.3390/su13116053
Zerbini, F. (2017). CSR Initiatives as Market Signals: A Review and Research Agenda. Journal of Business Ethics, 146(1), 1–23. https://doi.org/10.1007/s10551-015-2922-8
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-10-20
How to Cite
Jumliana, M., Kamal, N., Nirmalasari, S., & Ramly, R. (2024). PERAN BOARD DIVERSITY DALAM PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN GO PUBLIC DI INDONESIA. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 1471-1492. https://doi.org/10.31955/mea.v8i3.4610
Section
Articles
Copyright (c) 2024 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
