DAMPAK KARAKTERISTIK DEWAN DIREKSI TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA
| Autor: | Doddy Setiawan, Ratna Tri Hapsari, Anas Wibawa |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | MIX: Jurnal Ilmiah Manajemen, Vol 8, Iss 1, Pp 1-15 (2018) |
| Druh dokumentu: | article |
| ISSN: | 2088-1231 2460-5328 |
| DOI: | 10.22441/mix.2018.v8i1.001 |
| Popis: | Abstract. This research aims at examining the effect of board of directors characteristics on corporate social responsibility disclosure using Indonesia mining industry context. Indonesia use two tier board system: board of directors and board of commissioners. Board of directors engage in management work and board of commissioners supervise board of directors. This study focus on board of directors characteristics: gender, tenure, board size and percentage of foreign directors. Sample of the study consists of listed firm in mining sectors at Indonesia Stock Exchange (IDX). There are 106 observations from 2013 – 2015 period. This study use GRI index to measure corporate social responsibility disclosure. The result of the study shows that foreign directors have negative effect on the corporate social responsibility. This result shows that foreign directors might not have positive effect on how mining firm disclose corporate social responsibility disclosure. Further, gender and board of directors size have positive effect on corporate social responsibility. Woman as chief executive officer provide better disclosure on corporate social responsibility. However, tenure have no significant effect on corporate social disclosure using Indonesian context. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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