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)

Septianingsih, Lusia Revika; Muslih, Muhamad

doi:10.28932/jam.v11i2.1995

Cited by 13 publications

(28 citation statements)

References 1 publication

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“…In addition, many board sizes will lead to a diversity of opinions so that decision-making in disclosing the information is less effective and efficient. This study supports the result of a study from Septianingsih & Muslih (2019) which proves that HRD is significantly influenced by the board size and even tends to be negative.…”

Section: The Effect Of Board Size On Hrdsupporting

confidence: 90%

“…The main role of the board of directors is to monitor the activities of management (Othman et al, 2018). The calculation of the size of the board of commissioners refers to the research of Rahayu & Sulistyawati (2019); Septianingsih & Muslih (2019); Ulfa (2016), calculating board size based on total board size who work within the company. The number of many board size will encourage managers to provide more detailed information including related ASDM themes (Ulfa, 2016).…”

Section: H 4 : Profitability Has a Significant Effect On Hrdmentioning

confidence: 99%

“…information. Research results byRahayu & Sulistyawati (2019);Septianingsih & Muslih (2019);Ulfa (2016) explain that board size has an effect on HRD.…”

mentioning

confidence: 99%

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The Determinants of Human Resource Disclosures in ASEAN

Adila

Wahyuningrum

2021

aaj

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This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender

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Section: The Effect Of Board Size On Hrdsupporting

confidence: 90%

Section: H 4 : Profitability Has a Significant Effect On Hrdmentioning

confidence: 99%

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The Determinants of Human Resource Disclosures in ASEAN

Adila

Wahyuningrum

2021

aaj

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“…Penelitian Widiawan et al, (2017),Darma et al, (2019, Wang et al, (2013), Tan et al, (2016) menunjukan bahwa terdapat pengaruh antara media exposure dengan pengungkapan tanggung jawab sosial. Penelitian yang dilakukan Septianingsih & Muslih, (2019), Widiastuti et al, (2018) menunjukan bahwa tidak terdapat pengaruh antara media exposure.…”

Section: Pendahuluanunclassified

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Muliawati

Hariyati

2021

JAE

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This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

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“…Keberagaman Gender yang dimaksudkan dalam penelitian ini adalah keberadaan wanita baik sebagai anggota dewan komisaris maupun dewan direksi yang ada pada perusahaan. Wanita dikenal lebih rajin dalam menghadiri rapat dibanding dengan pria (Septianingsih & Muslih, 2019). Wanita juga bisa memiliki peran penting dalam perusahaan sehingga wanita dapat menjabat pada posisi yang tinggi atau yang dianggap penting di perusahaan diantaranya menjadi dewan komisaris, dewan direksi, dan sebagainya.…”

Section: ) Keberagaman Genderunclassified

Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2019 dalam Perspektif Keragaman Manajemen Puncak

Khamimah

Siregar

2021

Jurnal Ilmiah-Serat Acitya

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Penelitian ini bertujuan untuk mengetahui pengaruh dari Keberagaman Gender, Keberagaman Kebangsaan, Dan Pendidikan Dewan Komisaris Dan Direksi terhadap Corporate Social Responsibility (CSR). Data yang digunakan dalam penelitian ini adalah menggunakan laporan tahunan (annual report) seluruh perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia periode 2018-2019. Metode sampling yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 150 perusahaan manufaktur. Corporate Social Responsibility (CSR) merupakan salah satu bentuk komitmen yang diberikan perusahaan kepada lingkungan sekitarnya. Corporate Social Responsibility (CSR) mengacu pada kepedulian sosial perusahaan untuk kepentingan masyarakat sekitar, sehingga perusahaan dapat menjaga citra perusahaan di masyarakat. Tidak hanya mencari keuntungan terbaik, tetapi juga menjaga kondisi lingkungan sosial. Hasil dari penelitian ini menunjukkan bahwa Keberagaman Gender tidak berpengaruh terhadap Corporate Social Responsibility (CSR). Variabel Keberagaman Kebangsaan berpengaruh positif dan signifikan terhadap Corporate Social Responsibility (CSR). Dan Pendidikan Dewan Komisaris Dan Direksi tidak berpengaruh terhadap Corporate Social Responsibility (CSR).Kata kunci: Keberagaman Gender, Keberagaman Kebangsaan, Pendidikan Dewan Komisaris Dan Direksi. Corporate Social Responsibility (CSR)

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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)

Cited by 13 publications

References 1 publication

The Determinants of Human Resource Disclosures in ASEAN

The Determinants of Human Resource Disclosures in ASEAN

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial

Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2019 dalam Perspektif Keragaman Manajemen Puncak

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