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Pengaruh Karakteristik Direksi dan Dewan Komisaris terhadap Corporate Sustainability Reporting pada Perusahaan Publik di Indonesia Periode 2016-2020
This study aims to determine the effect of the characteristics of board of directors and board of commissioners on CSR (corporate social responsibility) performance. The CSR performance in this study refers to the performance in terms of reporting or what is known as corporate sustainability reporting. This study uses panel data with fixed effect and random effect model for estimation purposes. A sample of 48 public companies in Indonesia from several industries for the period of 2016-2020 is used in this study. There are five independent variables consisting of board of directors gender diversity, board of commissioners gender diversity, board diligence, board independence, and CSR committee. CSR performance is measured by ESG score and its three subcomponents. The results show that board independence has a positive and significant effect on CSR performance, especially on the performance based on ESG score and social pillar score. Moreover, this study also shows that CSR committee has a significant negative effect on CSR performance, whether measured by overall ESG score, environmental pillar score, social pillar score, or governance pillar score. On the other hand, board of directors gender diversity, board of commissioners gender diversity, and board diligence are found to have no significant effect on CSR performance..Ada Tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 13653 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok Program Studi Manajemen Fakultas Ekonomi dan Bisnis UI., 2022 |
|---|---|
| Edisi | - |
| Subjek | Corporate social responsibility Corporate Sustainability Reporting |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvi, 106 p. ; diagr. ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |