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Abstract

This study aims to analyze the effect CEO education, board gender diversity, and firm’s financial dimension on CSR disclosure. The sample used in study includes 22 publicly listed manufacturing firms in the Indonesia Stock Exchange that disclosed their ESG scores during the period of 2015 until 2019. This research used panel data which was later run using fixed effects model data. The result explains that both firm size and CEO education positively impact CSR disclosure at manufacturing firms and the impact is significant.

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Bahasa Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pendidikan CEO, keberagaman gender dalam direksi, dan dimensi keuangan perusahaan manufaktur di Indonesia terhadap pengungkapan CSR. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia yang memiliki skor environmental, social, dan governance (ESG) sebagai pengukuran pengungkapan CSR pada periode 2015-2019. Penelitian ini menggunakan panel data yang diolah menggunakan regresi panel data fixed effect. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan dan tingkat pendidikan CEO mempengaruhi pengungkapan CSR secara positif yang bersifat signifikan.

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