Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?

Authors

  • Wahdan Arum Inawati Universitas Telkom
  • Aufa Oktafitria Universitas Telkom

DOI:

10.33395/owner.v7i4.1653

Keywords:

Ccorporate Social Responsibility Disclosure; Gender Diversity; Media Exposure; Risk Minimization and Profitability

Abstract

This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Alfariz, R., & Widiastuti, H. (2021). The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure. Proceedings of the 4th International Conference on Sustainable Innovation 2020-Accounting and Management (ICoSIAMS 2020), 176(ICoSIAMS 2020), 259–266. https://doi.org/10.2991/aer.k.210121.036

Fidyawati, R. E., & Cahyaningsih. (2023). Pengaruh Media Exposure, Gender Diversity, dan IT Capabilities terhadap Pengungkapan Corporate Social Responsibility (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020). https://openlibrary.telkomuniversity.ac.id/home/catalog/id/186092/slug/pengaruh-media-exposure-gender-diversity-dan-it-capabilities-terhadap-pengungkapan-corporate-social-responsibility-studi-pada-perusahaan-manufaktur-yang-terdaftar-di-bursa-efek-indones

Ghozali, I. (2018). Aplikasi Analisis Multivariate. Badan Penerbit Universitas Diponegoro.

Gunawan, A., Puntoro, H. R., & Pakolo, R. P. (2018). the Effect of Profitability , Company Age , and Public Ownership on Corporate Social. Finance and Accounting, 05(2), 291–298.

Hadya, R., & Susanto, R. (2018). Model Hubungan Antara Keberagaman Gender, Pendidikan Dan Nationality Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Benefita, 3(2), 149. https://doi.org/10.22216/jbe.v3i2.3432

Handoko, B. L. (2021). Stakeholder Theory dan Hubungannya dengan Sustainability Report – Accounting. BINUS University. https://accounting.binus.ac.id/2021/07/13/stakeholder-theory-dan-hubungannya-dengan-sustainability-report/

Indriyani, A. D., & Yuliandhari, W. S. (2022). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Indeks LQ 45 Non- Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Jurnal Akuntansi Bisnis Dan Ekonomi, 9, 567.

Ismainingtyas, B., Suryono, B., & Wahidahwati. (2020). Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsibility. Jurnal Liabilitas, 23(1). https://doi.org/10.54964/liabilitas.v3i1.32

Kurniawan, K. A., & Yuniarta, G. A. (2020). Pengaruh profitabilitas, ukuran perusahaan, likuiditas, dan risk minimization terhadap pengungkapan corporate social responsibility. Jurnal Akuntansi Profesi, 11(1), 12–23.

Lubis, W. Y. B., & Dewi, L. G. K. (2020). The Effect of Profitability, Industrial Type and Media Exposure on Corporate Social Responsibility Disclosure. 01, 279–285. https://doi.org/10.2991/aebmr.k.200305.047

Matitaputty, J. S., & Davianti, A. (2020). Does broad gender diversity affect corporate social responsibility disclosures? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 17(1), 35. https://doi.org/10.31106/jema.v17i1.3612

Ningsih, A., & Suzan, L. (2021). Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility. EProceedings of Management, 8(6), 8427–8434. http://ijcoreit.org/index.php/coreit/article/view/269%0Ahttp://ijcoreit.org/index.php/coreit/article/download/269/385

Rahmawati, A. A., & Retnani, E. D. (2021). Pengaruh Leverage, Likuiditas Dan Risk Minimization Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Ilmu Dan Riset Akuntansi, 1–18.

Rheadanti, D. K. (2019). Pengaruh Media Exposure Terhadap Pengungkapan Corporate Social Responsibility Perusahaan Manufaktur Terdaftar di BEI. Equity, 22(1), 12–25. https://doi.org/10.34209/equ.v22i1.903

Ruroh, I. N., & Latifah, S. W. (2018). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Risk Minimization terhadap Pengungkapan Corporate Social Responsibility (CSR). Jurnal Akademi Akuntansi, 1. http://forschungsunion.de/pdf/industrie_4_0_umsetzungsempfehlungen.pdf%0Ahttps://www.dfki.de/fileadmin/user_upload/import/9744_171012-KI-Gipfelpapier-online.pdf%0Ahttps://www.bitkom.org/ sites/default/files/ pdf/Presse/Anhaenge-an-PIs/ 2018/180607 -Bitkom

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

Silaban, N. P. S., Aristi, M. D., & Putri, A. A. (2022). Pengaruh Ukuran Dewan Komisaris, Leverage, Ukuran Perusahaan, Risk Minimization dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility. 2(2), 515–524. http://repository.upnvj.ac.id/id/eprint/3199

Sugiyono. (2022). Metode Penelitian Kuantitatif

Tasya, N. D., & Cheisviyanny, C. (2019). Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Eksplorasi Akuntansi, 1(3), 1033–1050. https://doi.org/10.24036/jea.v1i3.126

Widiastuti, H., Utami, E. R., & Handoko, R. (2018). PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015). Riset Akuntansi Dan Keuangan Indonesia, 3(2), 107–117. https://doi.org/10.23917/reaksi.v3i2.6745

Downloads

Published

2023-10-01

How to Cite

Inawati, W. A. ., & Oktafitria, A. . (2023). Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?. Owner : Riset Dan Jurnal Akuntansi, 7(4), 3541-3552. https://doi.org/10.33395/owner.v7i4.1653