Email this article Pengaruh Board Diversity Terhadap Corporate Social Responsibility
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Board Diversity terhadap tanggung jawab sosial perusahaan dalam laporan tahunan. Pengumpulan data menggunakan metode purposive sampling untuk perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013-2016. Ada 32 perusahaan yang digunakan sebagai sampel penelitian. Pengujian hipotesis dilakukan dengan analisis regresi data panel. Penelitian ini menggunakan variabel independen seperti: gender diversity, independent board, age diversity; dan variabel dependen yang digunakan adalah tanggung jawab sosial perusahaan. Hasil model regresi data panel menunjukkan gender diversity dan age diversity berpengaruh positif tidak signifikan terhadap tanggung jawab sosial perusahaan. Namun, independent board berpengaruh negatif tidak signifikan terhadap tanggung jawab sosial perusahaan.
Keywords
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DOI: https://doi.org/10.29264/jimm.v4i1.3299
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