The Influence of a Female Board of Commissioners, Proportion of Ownership and Political Connections on the Level of CSR Disclosure: (Study of Mining Companies Listed on the IDX in 2013-2016)

Title: The Influence of a Female Board of Commissioners, Proportion of Ownership and Political Connections on the Level of CSR Disclosure: (Study of Mining Companies Listed on the IDX in 2013-2016)

Author: ARMIZHA RAHMATIKA

Affiliations : Masters Program in Accounting, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

The aim of this research is to obtain empirical evidence of the influence of the proportion of female board of commissioners, proportion of ownership, and political connections on the level of CSR disclosure in mining companies in Indonesia. The level of CSR disclosure is proxied using the CSR disclosure index whose measurement refers to the GRI G4 guidelines where there are 91 disclosure items. The research population includes 38 mining companies registered on the IDX from 2013 to 2016. The data analysis method uses SEM – PLS with the help of statistical testing tools, namely Warp PLS 6.0. The findings of this research indicate that the proportion of female board of commissioners, government ownership, managerial ownership, and political connections can significantly influence the level of CSR disclosure. Meanwhile, institutional ownership and company size do not significantly influence the level of CSR disclosure

Keywords: female board of commissioners, proportion of ownership, political connections, level of CSR disclosure.

Sources: http://repository.unair.ac.id/83895/