PENGARUH DIVERSITAS GENDER DAN KEBANGSAAN DEWAN DIREKSI DAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This study aims to analyze the influence of board of directors and commissioners diversity consisting of gender, nationalities on the disclosure of corporate social responsibility (CSR). Companies that are listed under manufacturing sector in Indonesia Stock Exchange for the period of 2016-2018 are chosen as the sample of this study. Sample selection is done by purposive sampling method and 62 companies are acquired with the number of observations amounted up to 186. Multiple regression analysis is used in analyzing the data. Based on the results, All independent variable, simultaneously, significant on the dependent variable indicating that the model is fit. In partial and simultan test, it is found that gender and nationality diversity have positive effect on CSR.