Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

Tasya, Nadia Dwi; Cheisviyanny, Charoline

doi:10.24036/jea.v1i3.126

Cited by 13 publications

(25 citation statements)

References 11 publications

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“…In decision-making, women's board of directors are also more careful and tend to avoid conflict. The results of this study are in line with the research results by Setiawan et al (2018), Justin and Hadiprajitno (2019), Tasya and Cheisviyanny (2019), and Indriyani and Sudaryati (2020).…”

Section: Resultssupporting

confidence: 92%

“…The presence of women on the board of directors also makes the company more compliant with applicable regulations and norms (Tasya & Cheisviyanny, 2019). Based on the research results of Setiawan et al (2018) and Tasya and Cheisviyanny (2019), the presence of a female board of directors had a positive effect on sustainability. Based on the explanation, the hypotheses in this study are: H1a: Gender diversity positively affects the disclosure of the sustainability report before the pandemic COVID-19…”

Section: Gender and Sustainability Report Disclosurementioning

confidence: 99%

“…The existence of female directors can also provide a different perspective and make the company more compliant with the applicable regulations and norms so that the company will pay more attention to the impact of the company's operations on the social and environmental aspects. The selection of the right size of the board of directors can support the company to make decisions more quickly and effectively (Tasya & Cheisviyanny, 2019).…”

Section: Resource-based View Theorymentioning

confidence: 99%

“…With the presence of female directors, it is expected to positively impact company operations because women tend to be more detailed in supervising the implementation of sustainability (Setiawan et al, 2018). The presence of women on the board of directors also makes the company more compliant with applicable regulations and norms (Tasya & Cheisviyanny, 2019). Based on the research results of Setiawan et al (2018) and Tasya and Cheisviyanny (2019), the presence of a female board of directors had a positive effect on sustainability.…”

Section: Gender and Sustainability Report Disclosurementioning

confidence: 99%

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Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

Juwita

Honggowati

2021

JAI

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Research aims: This study aims to investigate how the influence of board diversity before and during the COVID-19 pandemic.Design/Methodology/Approach: The researchers used purposive sampling method. The research sample was 70 companies in the pre-pandemic period and 52 companies during the pandemic with the following criteria: all companies in Indonesia listed on the IDX that published complete sustainability reports and annual reports. In testing the hypotheses, multiple linear regression analysis was employed.Research findings: The presence of board diversity affected sustainability reporting in the pre-pandemic period, but during the pandemic, it did not affect the sustainability report disclosure.Theoretical contribution/Originality: This study is empirical evidence regarding the comparison of the effect of the presence of board diversity before the pandemic and during the pandemic.Research limitation/Implication: The sample period during the pandemic was still too short. As known that the initial COVID-19 pandemic entered Indonesia was in 2020, so the researchers experienced limited data regarding sustainability reports during the pandemic.

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Section: Resultssupporting

confidence: 92%

Section: Gender and Sustainability Report Disclosurementioning

confidence: 99%

Section: Resource-based View Theorymentioning

confidence: 99%

Section: Gender and Sustainability Report Disclosurementioning

confidence: 99%

See 2 more Smart Citations

Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

Juwita

Honggowati

2021

JAI

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“…These CSR activities will be disclosed through CSR reports which aim to communicate the social and environmental impacts of the company's operational activities to company stakeholders (Hasanah et al, 2019). Effective communication will arise when the information reported is relevant to the needs of stakeholders (Tasya & Cheisviyanny, 2019). SAL POJK Number 51/POJK.03/2017 requires companies to disclose CSR activities in the sustainability report.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020

Setyani

Yuliandhari

2022

AKSI

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This study aims to determine the effect of assurance reports, public ownership, and slack resources on the quality of CSR disclosure on the 2017-2020 LQ45 index. The sampling technique used purposive sampling technique, where 17 samples were obtained with observations for four years, so there were 68 observational data from companies listed in the LQ45 index from 2017-2020. The analytical method used is descriptive statistical analysis and panel data regression using Eviews 12. The results of this study are assurance reports, public ownership, and slack resources simultaneously affect the quality of CSR disclosure on the 2017-2020 LQ45 index. Partially, only assurance reports have a positive influence on the quality of CSR disclosure on the 2017-2020 LQ45 index. Meanwhile, public ownership and slack resources have no effect on the quality of CSR disclosure on the 2017-2020 LQ45 index.

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The relationship between gender diversity and tax avoidance practices

Budiana

Kusuma

2022

IJRBS

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This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.

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Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

Cited by 13 publications

References 11 publications

Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

Corporate Board Diversity and Sustainability Reporting: Empirical Evidence from Indonesia Before and During COVID-19

The Effect of Assurance Report, Public Ownership, and Slack Resources on Quality of CSR Disclosure in Indeks Saham LQ45 2017-2020

The relationship between gender diversity and tax avoidance practices

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