Can Female Directors influence CSR Disclosures in Indonesia?
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL COSTS ON COMPANY VALUE WITH PROFTABILITY AS INTERVENING VARIABLES IN FOOD AND BEVERAGE COMPANIES LISTEDON THE INDONESIA STOCK EXCHANGE IN 2017 – 2021
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ABSTRACT: This study aims to determine the influence of board of director’s feminism, slack resources, company age, and company growth, on the disclosure of corporate social responsibility. The research sample used manufacturing companies in Indonesia in 2017 – 2019 and 328 research samples were obtained. Data analysis was performed using multiple regression analysis. The results of this study state that the board of directors’ feminism has no effect on corporate social responsibility disclosure, while slack resources, company age, and company growth have a positive effect on corporate social responsibility disclosure in Indonesia.
Keywords: corporate social responsibility, board of director’s feminism,slack resources, company age, company growth.