Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi
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 cer...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Jember
2022-09-01
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| Series: | Jurnal Ekonomi Akuntansi dan Manajemen |
| Online Access: | https://jurnal.unej.ac.id/index.php/JEAM/article/view/33766 |
| _version_ | 1797951677893967872 |
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| author | Anita Anita Eren Eren |
| author_facet | Anita Anita Eren Eren |
| author_sort | Anita Anita |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-04-10T22:35:27Z |
| format | Article |
| id | doaj.art-b977862e7a824f6c90b454f353504c5d |
| institution | Directory Open Access Journal |
| issn | 1412-5366 2459-9816 |
| language | English |
| last_indexed | 2024-04-10T22:35:27Z |
| publishDate | 2022-09-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Ekonomi Akuntansi dan Manajemen |
| spelling | doaj.art-b977862e7a824f6c90b454f353504c5d2023-01-16T14:42:17ZengUniversitas JemberJurnal Ekonomi Akuntansi dan Manajemen1412-53662459-98162022-09-0121210513010.19184/jeam.v21i2.3376633766Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel ModerasiAnita Anita0Eren Eren1Universitas Internasional BatamUniversitas Internasional BatamCorporate 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 Performancehttps://jurnal.unej.ac.id/index.php/JEAM/article/view/33766 |
| spellingShingle | Anita Anita Eren Eren Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi Jurnal Ekonomi Akuntansi dan Manajemen |
| title | Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi |
| title_full | Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi |
| title_fullStr | Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi |
| title_full_unstemmed | Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi |
| title_short | Atribut Dewan dan Corporate Social Responsibility: Kinerja Keuangan sebagai Variabel Moderasi |
| title_sort | atribut dewan dan corporate social responsibility kinerja keuangan sebagai variabel moderasi |
| url | https://jurnal.unej.ac.id/index.php/JEAM/article/view/33766 |
| work_keys_str_mv | AT anitaanita atributdewandancorporatesocialresponsibilitykinerjakeuangansebagaivariabelmoderasi AT ereneren atributdewandancorporatesocialresponsibilitykinerjakeuangansebagaivariabelmoderasi |