Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure

ABSTRACT The study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissio...

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Autores principales:	Anita Ade Rahma, Febri Aldi
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	csr disclosure foreign commissioners ethnic commissioners feminism commissioners corporate governance dewan komisaris asing etnis dewan komisaris feminism dewan komisaris Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/ae36fb5ce9e542f687b7bfdc33d098a4
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spelling	oai:doaj.org-article:ae36fb5ce9e542f687b7bfdc33d098a42021-12-02T09:22:26ZEffect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure2302-62512477-499510.25273/jap.v9i1.5564https://doaj.org/article/ae36fb5ce9e542f687b7bfdc33d098a42020-04-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/5564https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT The study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissioners focused on the presence of ethnic Chinese. The results of this study prove that the foreign commissioners’ variables did not affect CSR disclosure. While on the contrary, ethnic commissioners and feminism commissioners gave a positive effect on CSR disclosure. The existence of ethnic Chinese in the board profitable companies to improve disclosure of CSR index. Likewise, the role of women is needed for the breadth of CSR disclosure. ABSTRAK Penelitian bertujuan untuk menguji apakah dewan komisaris asing, etnis dewan komisaris, dan feminism dewan komisaris mempengaruhi CSR dislosure. Penelitian ini menggunakan sampel 20 perusahaan LQ-45 yang terdaftar di BEI dari 2015-2017. CSR disclosure menggunakan GRI-G4 standard. Etnis dewan komisaris terfokus pada keberadaan etnis Cina. Adapun Hasil penelitian ini membuktikan bahwa variabel dewan komisaris asing tidak berpengaruh terhadap CSR disclosure. Sedangkan sebaliknya, etnis dewan komisaris dan feminism dewan komisaris memberikan pengaruh yang positif terhadap CSR disclosure. Keberadaan etnis Cina dalam dewan menguntungkan perusahaan untuk meningkatkan index CSR disclosure. Begitu juga peran wanita sangat dibutuhkan demi luasnya CSR disclosure.Anita Ade RahmaFebri AldiUniversitas PGRI Madiunarticlecsr disclosureforeign commissionersethnic commissionersfeminism commissionerscorporate governancecsr disclosuredewan komisaris asingetnis dewan komisarisfeminism dewan komisariscorporate governanceEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 1, Pp 16-29 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	csr disclosure foreign commissioners ethnic commissioners feminism commissioners corporate governance csr disclosure dewan komisaris asing etnis dewan komisaris feminism dewan komisaris corporate governance Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	csr disclosure foreign commissioners ethnic commissioners feminism commissioners corporate governance csr disclosure dewan komisaris asing etnis dewan komisaris feminism dewan komisaris corporate governance Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Anita Ade Rahma Febri Aldi Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
description	ABSTRACT The study aims to test whether the foreign commissioners, ethnic commissioners, and feminism commissioners influence CSR disclosure. This study used a sample of 20 companies LQ-45 are listed on the Stock Exchange from 2015 to 2017. CSR disclosure using the GRI-G4 standard. Ethnic commissioners focused on the presence of ethnic Chinese. The results of this study prove that the foreign commissioners’ variables did not affect CSR disclosure. While on the contrary, ethnic commissioners and feminism commissioners gave a positive effect on CSR disclosure. The existence of ethnic Chinese in the board profitable companies to improve disclosure of CSR index. Likewise, the role of women is needed for the breadth of CSR disclosure. ABSTRAK Penelitian bertujuan untuk menguji apakah dewan komisaris asing, etnis dewan komisaris, dan feminism dewan komisaris mempengaruhi CSR dislosure. Penelitian ini menggunakan sampel 20 perusahaan LQ-45 yang terdaftar di BEI dari 2015-2017. CSR disclosure menggunakan GRI-G4 standard. Etnis dewan komisaris terfokus pada keberadaan etnis Cina. Adapun Hasil penelitian ini membuktikan bahwa variabel dewan komisaris asing tidak berpengaruh terhadap CSR disclosure. Sedangkan sebaliknya, etnis dewan komisaris dan feminism dewan komisaris memberikan pengaruh yang positif terhadap CSR disclosure. Keberadaan etnis Cina dalam dewan menguntungkan perusahaan untuk meningkatkan index CSR disclosure. Begitu juga peran wanita sangat dibutuhkan demi luasnya CSR disclosure.
format	article
author	Anita Ade Rahma Febri Aldi
author_facet	Anita Ade Rahma Febri Aldi
author_sort	Anita Ade Rahma
title	Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
title_short	Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
title_full	Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
title_fullStr	Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
title_full_unstemmed	Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure
title_sort	effect of foreign commissioners, ethnic commissioners, feminism commissioners towards csr disclosure
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/ae36fb5ce9e542f687b7bfdc33d098a4
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Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure

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