PENGARUH FEMINISME DEWAN, GRI ADOPTION DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang terdaftar di Bursa Efek Indonesia periode 2013-2017)

Abstrak

<p>CSR disclosure is an important topic that proves whether the company is<br />responsible for economic, environmental and social factors or not. Company activities have<br />an impact that can harm stakeholders, especially those around the company. Therefore the<br />company must disclose its social activities into social responsibility reports to prove the<br />company&amp;#39;s commitment to the economy, environment and social.<br />This study aims to analyze what factors can affect corporate social responsibility<br />reports. This study intends to determine whether the independent variables (board feminism,<br />GRI adoption, and firm size) have a simultaneous or partial effect on the dependent variable<br />(Corporate social responsibility disclosure).This study uses a population of infrastructure,<br />utility and transportation sector companies listed on the Indonesia Stock Exchange from 2013<br />to 2017. This research uses purposive sampling technique and obtained 8 companies with a 5-<br />year research period, so that 40 sample data were obtained. The method of data analysis in<br />this study is panel data regression using software eviews 10.<br />The results of this study state that board feminism is divided between the board of<br />directors&amp;#39; feminism and the boarder&amp;#39;s feminism, the GRI adoption and the size of the company<br />jointly influence the disclosure of corporate CSR in the infrastructure, utilities and<br />transportation sectors for the period 2013-2017. Firm size has a significant negative effect on<br />CSR disclosure. While board feminism and GRI adoption do not affect CSR disclosure.</p>