Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi
Abstract
Corporate Social Responsibility (CSR) disclosure has been an important aspect of assessing companies these days. Indonesian listed companies have begun to disclose CSR through sustainability reports because they understand the importance of CSR in improving company efficiency and reputation. CSR certainly cannot be separated from corporate governance, namely the attributes of the board. Therefore, the study was implemented with the aim of discovering the impact of board attributes on CSR with financial performance as a moderation variable. CSR in the study was measured using GRI standards. Researchers used associative causal research aimed at examining the relationship of the studied variables. Secondary data that formed in the quantitative approach were obtained from the annual and sustainability report of listed companies contained on the IDX website. Samples from the study were sorted out using the purposive sampling method which amounted to 52 companies. The study has managed to show that board independence had a significant influence on CSR. Financial performance as the moderating variable weakened the board size-CSR and CEO duality-CSR relationships. Study results can be utilized by readers and subsequent researchers in enriching the existing literature on CSR topics.
Keywords: Corporate Social Responsibility, Board Attributes, Sustainability Report, Financial Performance
References
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Fahad, P., dan P. M. Rahman. 2020. Impact of corporate governance on CSR disclosure. International Journal of Disclosure and Governance 17 (2–3): 155–167.
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García-Sánchez, I. M., O. Suárez-Fernández, dan J. Martínez-Ferrero. 2019. Female directors and impression management in sustainability reporting. International Business Review 28 (2): 359–374.
Godos-Díez, J.-L., L. Cabeza-García, A. Martínez-Campillo, dan R. Fernández-Gago. 2020. The Importance of Firm Size and Development Strategies for CSR Formalisation. Adapting to Environmental Challenges: New Research in Strategy and International Business: 107–131.
Gymnastiar, M. A., dan Y. Apsari. 2019. Collaborative Approach and Scientific Approach in Teaching Writing Descriptive Text. PROJECT (Professional Journal of English Education) 2 (6): 869.
Harsono, B., dan S. Susanti. 2022. Analisis manajemen laba, penghindaran pajak, tata kelola terhadap tanggung jawab sosial. Jesya (Jurnal Ekonomi & Ekonomi Syariah) 5 (1): 1002–1017.
Hussain, N., U. Rigoni, dan R. P. Orij. 2018. Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance. Journal of Business Ethics 149 (2): 411–432.
Issa, A., dan H. Fang. 2018. The Impact of Board Gender Diversity on Corporate Social Responsibility in the Arabian Gulf Cooperation Council (AGCC). SSRN Electronic Journal: 1–31.
Iswajuni, I., A. Manasikana, dan S. Soetedjo. 2018. The effect of enterprise risk management (ERM) on firm value in manufacturing companies listed on Indonesian Stock Exchange year 2010-2013. Asian Journal of Accounting Research 3 (2): 224–235.
Jensen, M. C., dan W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics 3 (4): 305–360.
Jizi, M. 2017. The Influence of Board Composition on Sustainable Development Disclosure. Business Strategy and the Environment 26 (5): 640–655.
Jurnali, T., dan Susanti. 2021. Perspektif Kelembagaan, Tekanan Eksternal, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. Jurnal Bisnis dan Akuntansi 23 (2): 191–202.
Kabir, R., dan H. M. Thai. 2017. Does corporate governance shape the relationship between corporate social responsibility and financial performance? Pacific Accounting Review 29 (2): 227–258.
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Published
2022-09-29
How to Cite
ANITA, Anita; EREN, Eren.
Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi.
Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 21, n. 2, p. 105-130, sep. 2022.
ISSN 2459-9816.
Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/33766>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.19184/jeam.v21i2.33766.
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