Female director dan foreign institutional investor serta board meeting terhadap corporate social responsibility disclosure pada perusahaan sub sektor coal mining yang terdaftar di bursa efek Indonesia
Abstract
Studi ini mengeanalisis dengan menggunakan sampel sebanyak 17 perusahaan di sub sektor coal miningyang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan teknik purposive sampling. Penelitian ini bertujuan untuk memdapatkan bukti empiris mengenai 3 dampak variabel independen, yaitu : Female Director, Foreign Institutional Investor, dan Board Meeting terhadap variabel dependen yaitu, Corporate Social Responsibility Disclosure. Alat yang digunakan dalam penelitian ini adalah regresi data panel dan statistik deskriptif. Hasil penelitian menunjukan: (1) Female Director berpengaruh negatif dan tidak signifikan terhadap Corporate Social Responsibility Disclosure, (2) Foreign Institutional Investor berpengaruh negatif dan signifikan terhadap Corporate Social Responsibility Disclosure, dan Board Meeting berpengaruh Positif dan tidak Signifikan terhadap Corporate Social Responsibility Disclosure.
Keywords
References
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DOI: https://doi.org/10.30872/jimm.v7i4.8792
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