Board diversity and corporate social responsibility disclosure in the property, real estate and construction sectors

Donna Wijayani Purnomo, Amalia Rizki

Research output: Contribution to journalArticlepeer-review

3 Citations (Scopus)

Abstract

This study aims to examine the effect of board diversity and foreign ownership on corporate social responsibility disclosure in property, real estate and building construction companies listed on the Indonesia Stock Exchange between 2013 and 2016. The population of research is companies that have met the pollution criteria is as many as 164 companies for four periods (2013-16). Board diversity variables used in this study are gender, nationality and independent commissioners. This research uses profitability (ROA) as the control variable. The analytical technique used is multiple linear regression analysis, processed with SPSS20 software. The results showed that board nationality diversity has a significant positive effect on CSR disclosure, while foreign ownership has a significant negative effect on CSR disclosure. Independent commissioners and gender diversity variables have no effect on CSR disclosure. The article has implications for companies, policy makers and for the professional development needs of board members.

Original languageEnglish
Pages (from-to)727-744
Number of pages18
JournalInternational Journal of Innovation, Creativity and Change
Volume13
Issue number4
Publication statusPublished - 2020

Keywords

  • Board diversity
  • CSR disclosure
  • Foreign ownership

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