CD Skripsi
Pengaruh Feminisme Dewan Direksi, Nationality Dewan Direksi, Pendidikan Dewan Direksi, Media Exposure, Dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Pertanian, Pertambangan, Dan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020)
ABSTRACT
It is important to implement Corporate Social Responsibility because the company also has social and environmental goals as well as providing welfare and productivity. This study aims to determine and analyze the influence of feminism of the board of directors, nationality of the board of directors, education of the board of directors, media exposure, and slack resources on CSR disclosure. The population in this study are 249 agricultural, mining, and manufacturing companies on the Indonesia Stock Exchange 2018-2020, the sampling technique is purposive sampling with the criteria of agricultural, mining, and manufacturing companies that present annual reports using rupiah currency and carry out CSR during the research period, obtained a sample of 150 companies. The data analysis technique used is multiple linear regression analysis. The results showed that media exposure and slack resources had an effect on CSR disclosure. Meanwhile, feminism of the board of directors, nationality of the board of directors, and education of the board of directors have no effect on CSR disclosure. The novelty of media exposure dan slack resources variables can convey CSR information and provide assurance to stakeholders that the company’s resources are utilized for CSR.
Keywords: feminism, nationality, education, media exposure, slack resources, and CSR
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