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Analisis Pengaruh Slack Resources Dan Feminisme Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Jasa Yang Tercatat Di Bursa Efek Indonesia (BEI) Tahun 2013-2016
Bibliografi
Author:
TIMOTHEA, MARTA
;
Kusumawati, Synthia Madya
(Advisor)
Topik:
Disclosure Quality
;
Corporate Social Responsibility
;
Sustainability
;
Slack Resources
;
Board’s Feminism
Bahasa:
(ID )
Penerbit:
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Unika Atma Jaya
Tempat Terbit:
Jakarta
Tahun Terbit:
2018
Jenis:
Theses - Undergraduate Thesis
Fulltext:
Marta Timothea’s Undergraduate Theses.pdf
(1.9MB;
25 download
)
Abstract
The purpose of this study is to determine the impact of slack resources and board’s feminism on the quality of corporate social responsibility disclosure. This study also examines the role of board’s feminism in moderating the relationship between slack resources and the quality of corporate social responsibility disclosure. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 92 service companies which are listed in IDX and reported sustainability report for 2013-2016. The result of the study have shown that slack resources have positive impact on the quality of corporate social responsibility disclosure, while the feminism on board of directors have negative impact on the quality of corporate social responsibility disclosure. There is no relationship between commissioner’s feminism on the quality of corporate social responsibility disclosure. The result also shows that feminism on directors moderation relationship with weakened a positive impact between slack resources and the quality of corporate social responsibility disclosure. Feminism on commissioners does not moderate the relationship between slack resources and the quality of corporate social responsibility disclosure. This is probably because the propotion of woman who are on the board’s structure are still low and the more views of slack resources in companies use to provide information corporate social responsibility with the high quality and able to adapt in the business world
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