Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia

Abstract

This study aims to test the slack resources and feminism of the board on the quality of corporate social responsibility disclosure. The population of this study is all companies listed on the Indonesian Stock Exchange during the 2014-2016 period. The data are collected by using the official IDX website. From this research, there were 539 companies listed in 2016, 525 companies listed in 2015 and 498 companies listed in 2014. This research consists of 75 companies that published a sustainability report. The purposive sampling technique used for selecting the sample. The results of this study found that the slack resources and the feminism of the director has no significant effect on the quality of CSR disclosure while the feminism of commissioners has a negative impact on the quality of CSR disclosure.

Do Environmental Performance, Feminism in Commissioner, Female Audit Committee, and Corporate Visibility Affect Corporate Environmental Disclosure?

“…The supervisory process will be more responsive to investors, increase the company's compliance with disclosures, and ultimately improve the disclosure quality. The board of commissioners supervises the administration and gives detailed information to be presented in the annual report (Fahmi & Adhivina, 2019). The woman has leadership qualities and has become a new paradigm of leader to modify feminine leadership with classical male traits (Book, 2009).…”

“…Meanwhile, Darma (2019) and Handayani & Maharani (2019)'s research found that environmental performance does not affect corporate environmental disclosure. In addition, research that has been conducted in proving the influence of the board of commissioners on the corporate environmental disclosure has varied results, where Fahmi & Adhivina (2019) and Dyah & Isnalita (2019) found that the female board of commissioners has a negative effect on corporate environmental disclosure. On the other hand, in Yusuf et al (2017) and Setiawan et al (2018), female commissioners positively affect corporate environmental disclosure.…”