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Universitas Indonesia

Jurnal Manajemen dan Usahawan Indonesia

2023

CSR disclosure; firm characteristic; manufacturing firms

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Peran Pendidikan Ceo, Keberagaman Gender , Dan Dimensi Keuangan Perusahaan Terhadap Pengungkapan Csr Sektor Manufaktur Di Indonesia, Fanindya Dwimartha, Muthia Pramesti, Liyu Adhi Kasari Sulung, Imo Gandakusuma Jun 2023

Peran Pendidikan Ceo, Keberagaman Gender , Dan Dimensi Keuangan Perusahaan Terhadap Pengungkapan Csr Sektor Manufaktur Di Indonesia, Fanindya Dwimartha, Muthia Pramesti, Liyu Adhi Kasari Sulung, Imo Gandakusuma

Jurnal Manajemen dan Usahawan Indonesia

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.