Abstract. This research aims at examining the effect of board of directors characteristics on corporate social responsibility disclosure using Indonesia mining industry context. Indonesia use two tier board system: board of directors and board of commissioners. Board of directors engage in management work and board of commissioners supervise board of directors. This study focus on board of directors characteristics: gender, tenure, board size and percentage of foreign directors. Sample of the study consists of listed firm in mining sectors at Indonesia Stock Exchange (IDX). There are 106 observations from 2013 -2015 period. This study use GRI index to measure corporate social responsibility disclosure. The result of the study shows that foreign directors have negative effect on the corporate social responsibility. This result shows that foreign directors might not have positive effect on how mining firm disclose corporate social responsibility disclosure. Further, gender and board of directors size have positive effect on corporate social responsibility. Woman as chief executive officer provide better disclosure on corporate social responsibility. However, tenure have no significant effect on corporate social disclosure using Indonesian context. Keywords: corporate social responsibility, board of directors, tenure, foreign directors, gender Abstrak. Penelitian ini bertujuan untuk menguji dampak karakteristik Dewan Direksi terhadap pengungkapan Corporate Social Responsibility dengan menggunakan perusahaan yang berasal dari industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Indonesia menggunakan two-tier board system: dewan direksi dan dewan komisaris. Dewan direksi melakukan tugas manajemen, sedangkan dewan komisaris bertugas melakukan pengawasan. Penelitian ini fokus pada karakteristik dewan direksi: gender CEO, masa jabatan, ukuran dewan direksi dan keberadaan direksi yang berasal dari warga negara asing. Sampel penelitian ini terdiri dari perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2015. Terdapat 106 perusahaan-tahun yang menjadi sampel penelitian ini. Penelitian ini menggunakan index GRI untuk mengukur pengungkapan Corporate Social Responsibility. Hasil pengujian menunjukkan direktur yang kewarganegaraan asing berpengaruh negatif terhadap CSR, sedangkan gender CEO dan ukuran dewan direksi berpengaruh positif terhadap CSR. CEO yang mempunyai gender perempuan memberikan dampak positif terhadap pengungkapan CSR di industri pertambangan. Akan tetapi, lama menjabat dewan direksi tidak berpengaruh terhadap pengungkapan CSR.Kata kunci: corporate social responsibility, dewan direksi, lama menjabat, direktur asing, gender

This paper aims at examining the effect of corporate social responsibility on earnings management in the Indonesian banking industry. Using Indonesian publicly listed banking firms in the years of 2013–2015 as the sample, we generate 94 firm-year observations as the final sample. The results show that corporate social responsibility positively affects earnings management, suggesting that the higher the corporate social responsibility score, the greater earnings management. Further, the study investigates the effects of corporate social responsibility on absolute earnings management, positive earnings management, and negative earnings management. The results robustly demonstrate the positive effects of corporate social responsibility on earnings management. Thus, this study implies that investors need to be cautious of banks that engage in higher corporate social responsibility because they are more likely to exhibit greater earnings management. While most of the previous studies in this issue focus on developed countries as their research settings, this study provides empirical evidence on the relationship between corporate social responsibility in Indonesia as an emerging market.

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