Slack Resources, Feminisme Dewan, Dan Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

Abstract

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

Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia

“…The population in this study are all companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2016 period through the site www.idx.co.id. This research was conducted on companies in Indonesia because the proportion of women occupying board functions has a high percentage compared to other countries in Asia (Anggraeni & Djakman, 2017). The sample selection is made by purposive sampling technique that is sampling technique with specific criteria (Budiarto, 2019).…”

“…The representation of women in the ranks of the board is the latest issue related to corporate governance. If corporate governance stays more effective, it will increased company's attention into the matters referred to corporate sustainability, such as environmental, social and community issues which cannot be denied when these issues become one of the strategic problems in supporting survival company (Anggraeni & Djakman, 2017). The board of directors of women and DER has no significant effect on CSR disclosure, while the board of directors of foreign citizens, the size of the board of commissioners and profitability have a significant impact on CSR.…”

“…When all events have been carried out, the company has sufficient data and information to be presented in the form of CSR reports. Then, the report used by investors and public to find out the implementation of CSR (Anggraeni & Djakman, 2017). Implementation of voluntary environmental disclosure activities and slack resources can encourage organizations to do more disclosure because funds are available to meet their administrative costs.…”

“…The quality of CSR disclosure proxied by the index value of information on the three main pillars of CSR, namely economic, environmental, and social in the sustainability report. CSR information refers to the fourth generation GRI indicator (G4) because GRI is one of the reporters of the sustainability report framework and has been widely used by companies and organizations throughout the world (Anggraeni & Djakman, 2017). This variable is measured by the content analysis method, which is a method of codifying text with the same characteristics to be written in various groups (categories) depending on the specified criteria (Sembiring, 2005).…”

“…Third, the findings of some previous research were inconsistent. Some researchers state that the slack resources, feminism of the board of commissioners and board of directors influence the quality of CSR disclosure (Anggraeni & Djakman 2017;Yusuf et al, 2017;Setiawan et al, 2018). Other findings state that slack resources, feminism of the board of commissioners and board of directors have no significant effect on CSR disclosure (Rohmah, 2015;Sudana & Arlindania, 2011;Darus et al, 2014).…”