The objective of this study is to examine the impact of slack resources and board's feminism on CSR disclosure quality. This study also investigates the role of board's feminism in moderating the
AbstrakPenelitian ini bertujuan untuk menguji pengaruh slack resources dan feminisme dewan terhadap kualitas pengungkapan tanggung jawab sosial perusahaan. Penelitian ini juga menguji peran moderasi feminisme dewan terhadap slack resources dan kualitas pengungkapan tanggung jawab sosial perusahaan. Analisis penelitian ini menggunakan metode analisis regresi moderasi dengan unbalanced panel data. Sampel penelitian terdiri dari 114 perusahaan-tahun yang terdaftar di BEI dan menerbitkan laporan keberlanjutan selama periode 2012-2014. Hasil penelitian menemukan bahwa slack resources berpengaruh positif dan feminisme dewan komisaris berpengaruh negatif terhadap kualitas pengungkapan tanggung jawab sosial perusahaan. Feminisme dewan direksi terbukti tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil penelitian juga menunjukkan bahwa feminisme dewan tidak memoderasi hubungan antara slack resources dan kualitas pengungkapan tanggung jawab sosial perusahaan. Hal ini kemungkinan disebabkan karena struktur dewan pada perusahaan publik di Indonesia masih didominasi oleh lakilaki.Kata kunci: kualitas pengungkapan, keberlanjutan, CSR, slack resources, feminist ethical theory
The purpose of this study is to identify the quality of corporate social responsibility disclosure within sustainability report in Indonesia for 2012-2014. This study use content analysis to identify whether those informations are qualitative or quantitative because the disclosures made by corporations are varies across industries. The study shows that even most of them use GRI as their standard, but the informations revealed in sustainability reports were not really complete. It also finds that the informations disclosed more quantitative than qualitative because the information tags along with the quantitative data. The increasing disclosure trends can be considered as the fact that Indonesia has increasing its interest in these social and environmental problems and dominated by high profile industry.
Rubus spp. (wild raspberries) is one of genera belongs to Rosaceae, also distributed in the mountain forest of Indonesia. It has a high potency to be cultivated plant. Although, some of the potential of Rubus has already known, information of about fruit nutrients of species that distribute in the mountain forest of Indonesia are not known yet. This study was aimed to determine the fruit nutrients of five species of wild raspberries that was collected in Cibodas Botanical Garden. The results of our experiments demonstrate that the fruits nutrients contents varied among five species of wild raspberries from Indonesian mountain's forests. Rubus fraxinifolius has the highest content of sugar (5.05 g sugar per 100 g fruits) compared to Rubus rosifolius, Rubus chrysophyllus, Rubus lineatus and raspberry. During the ripening and ripe period, there were a different value of vitamin C and iron contents.The highest vitamin C of R. fraxinifolius (83.65 mg/100 gram) on the ripening fruit stage II. On the other hand, the highest vitamin C of R. rosifolius (54.30 mg/100 gram) found on the stage of ripe fruit.
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