Lusia Revika Septianingsih
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引用次数: 14

摘要

本研究旨在分析董事会规模、股权扩散、性别多样性和媒体曝光对企业社会责任披露的影响。本研究的人口是2013-2017年在印度尼西亚证券交易所上市的SRI-KEHATI指数公司。采用目的抽样技术获得的总样本多达50个,由10家公司组成,历时5年。本研究采用的分析技术为面板数据回归分析。研究结果表明,董事会规模部分影响企业社会责任披露,并呈负向影响。同时,股权扩散、性别多样性和媒体曝光对企业社会责任披露没有影响。关键词:董事会规模、企业社会责任披露、性别多样性、媒体曝光、所有权扩散
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Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017)
This study aims to analyze the effect of board size, ownership diffusion, gender diversity, and media exposure to CSR disclosure. The population in this study is the SRI-KEHATI index company listed on the Indonesia Stock Exchange during 2013-2017. The total sample obtained using purposive sampling technique is as many as 50 samples, consisting of 10 companies for 5 years. The analysis technique used in this study is panel data regression analysis.The results of the study show that partially, the board size affects the disclosure of corporate social responsibility and results in a negative direction. Meanwhile, ownership diffusion, gender diversity, and media exposure have no effect on disclosure of corporate social responsibility. Keywords: Board Size, Corporate Social Responsibility Disclosure (CSRD), Gender Diversity, Media Exposure, and Ownership Diffusion.
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Board Size, Ownership Diffusion, Gender Diversity, Media Exposure, dan Pengungkapan Corporate Social Responsibility (Studi Kasus pada Perusahaan Indeks SRI-KEHATI yang terdaftar di Bursa Efek Indonesia Periode 2013-2017) Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba Analisa Persepsi Konsumen Atas Kualitas Pelayanan Elektronik Terhadap Niat Komplain Konsumen Massively Multiplayer Online Role-Playing Games Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017) Pengaruh Leverage dan Liquidity Terhadap Tax Avoidance Dengan Inventory Intensity Sebagai Variabel Moderasi
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