PENGARUH FEMALE DIRECTOR DAN COR PENGARUH FEMALE DIRECTOR DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN
Abstract
The development of an increasingly competitive business world requires every company to be more careful in setting its strategy in order to continue to compete in the market. Corporate strategy plays an important role in maintaining competitive advantage. This study is intended to determine the effect of female directors and CSR on company performance. The theory used is the Agency and Stackholder Theory. We used multiple regression analysis method. The sample used in this study was 20 public sector mining companies for the 2017-2019 period in Indonesia. The results show that female directors and CSR have no effect on company performance.
Downloads
Download data is not yet available.
References
Abdullah, R., Malik, E., Pratiwi, E. T., Abdullah, L. O. D., Sulili, A., & Heliawaty. (2019). Influence of corporate social responsibility on company performance. IOP Conference Series: Earth and Environmental Science, 235(1). https://doi.org/10.1088/1755-1315/235/1/012004
Candrayanthi, A. A. A., Ekonomi, F., Udayana, U., Ekonomi, F., & Udayana, U. (2013). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Di Bursa Efek Indonesia). E-Jurnal Akuntansi, 4(1), 141–158.
Catalyst. (2004). The bottom line. Connecting Corporate Performance and Gender Diversity. In Critical Perspectives on Accounting.
Dallas, L. (2005). The New Managerialism and Diversity on Corporate Boards of Directors. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.313425
Donaldson, T., & Preston, L. E. (1995). Stakeholder theory: Concepts, evidence, and implications. Academy of Management Review.
Francisco, P. M. (2015). Does the presence of independent and female directors impact firm performance ? A multi-country study of board diversity. https://doi.org/10.1007/s10997-014-9307-8
García Reyes, L. E. (2013). 済無No Title No Title. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Green, C. P., & HomRoy, S. (2018). Female Directors, Board Committees and Firm Performance. SSRN Electronic Journal, 1, 1–50. https://doi.org/10.2139/ssrn.2879462
Hosea, S. P., Harikrishnan, V., & Rajkumar, K. (2011). Artificial intelligence. ICECT 2011 - 2011 3rd International Conference on Electronics Computer Technology, 4(1), 124–129. https://doi.org/10.1109/ICECTECH.2011.5941871
Hou, C. E., Lu, W. M., & Hung, S. W. (2019). Does CSR matter? Influence of corporate social responsibility on corporate performance in the creative industry. Annals of Operations Research. https://doi.org/10.1007/s10479-017-2626-9
Jaradat, M. S. (2015). Corporate Governance Practices and Capital Structure: A Study with Special Reference to Board Size,
Board Gender, Outside Director and CEO Duality. International Journal of Economics, Commerce and Management.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X
Post, C., & Byron, K. (2015). Women on boards and firm financial performance: A meta-analysis. Academy of Management Journal. https://doi.org/10.5465/amj.2013.0319
Pramana, I. G. A., & Yadnyana, I. K. (2016). Pengaruh Corporate Social Responsibility pada Kinerja Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana Vol.16.3., 16, 1965–1988.
Putranto, Y. A., & Kewal, S. S. (2017). Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Akuntansi, 18(3), 475–490. https://doi.org/10.24912/ja.v18i3.277
Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: An Australian study. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-08-2015-0052
Rotemberg, J. J., & Saloner, G. (1993). Leadership Style and Incentives. Management Science. https://doi.org/10.1287/mnsc.39.11.1299
Tate, G., & Yang, L. (2015). Female leadership and gender equity: Evidence from plant closure. Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2014.01.004
Ting, I. W. K., Wang, W. K., Lu, W. M., & Chen, Y. J. (2019). Do female directors will have impact on corporate performance? Review of Managerial Science, 70. https://doi.org/10.1007/s11846-019-00351-6
Walsh, J. P., & Seward, J. K. (1990). On the Efficiency of Internal and External Corporate Control Mechanisms. The Academy of Management Review. https://doi.org/10.2307/258017
Yoo, D., & Lee, J. (2018). The effects of corporate social responsibility (CSR) Fit and CSR consistency on company evaluation: The role of CSR support. zSustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082956
Candrayanthi, A. A. A., Ekonomi, F., Udayana, U., Ekonomi, F., & Udayana, U. (2013). Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Perusahaan (Studi Empiris Pada Perusahaan Pertambangan Di Bursa Efek Indonesia). E-Jurnal Akuntansi, 4(1), 141–158.
Catalyst. (2004). The bottom line. Connecting Corporate Performance and Gender Diversity. In Critical Perspectives on Accounting.
Dallas, L. (2005). The New Managerialism and Diversity on Corporate Boards of Directors. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.313425
Donaldson, T., & Preston, L. E. (1995). Stakeholder theory: Concepts, evidence, and implications. Academy of Management Review.
Francisco, P. M. (2015). Does the presence of independent and female directors impact firm performance ? A multi-country study of board diversity. https://doi.org/10.1007/s10997-014-9307-8
García Reyes, L. E. (2013). 済無No Title No Title. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Green, C. P., & HomRoy, S. (2018). Female Directors, Board Committees and Firm Performance. SSRN Electronic Journal, 1, 1–50. https://doi.org/10.2139/ssrn.2879462
Hosea, S. P., Harikrishnan, V., & Rajkumar, K. (2011). Artificial intelligence. ICECT 2011 - 2011 3rd International Conference on Electronics Computer Technology, 4(1), 124–129. https://doi.org/10.1109/ICECTECH.2011.5941871
Hou, C. E., Lu, W. M., & Hung, S. W. (2019). Does CSR matter? Influence of corporate social responsibility on corporate performance in the creative industry. Annals of Operations Research. https://doi.org/10.1007/s10479-017-2626-9
Jaradat, M. S. (2015). Corporate Governance Practices and Capital Structure: A Study with Special Reference to Board Size,
Board Gender, Outside Director and CEO Duality. International Journal of Economics, Commerce and Management.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics. https://doi.org/10.1016/0304-405X(76)90026-X
Post, C., & Byron, K. (2015). Women on boards and firm financial performance: A meta-analysis. Academy of Management Journal. https://doi.org/10.5465/amj.2013.0319
Pramana, I. G. A., & Yadnyana, I. K. (2016). Pengaruh Corporate Social Responsibility pada Kinerja Perusahaan Manufaktur. E-Jurnal Akuntansi Universitas Udayana Vol.16.3., 16, 1965–1988.
Putranto, Y. A., & Kewal, S. S. (2017). Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Akuntansi, 18(3), 475–490. https://doi.org/10.24912/ja.v18i3.277
Rao, K., & Tilt, C. (2016). Board diversity and CSR reporting: An Australian study. Meditari Accountancy Research. https://doi.org/10.1108/MEDAR-08-2015-0052
Rotemberg, J. J., & Saloner, G. (1993). Leadership Style and Incentives. Management Science. https://doi.org/10.1287/mnsc.39.11.1299
Tate, G., & Yang, L. (2015). Female leadership and gender equity: Evidence from plant closure. Journal of Financial Economics. https://doi.org/10.1016/j.jfineco.2014.01.004
Ting, I. W. K., Wang, W. K., Lu, W. M., & Chen, Y. J. (2019). Do female directors will have impact on corporate performance? Review of Managerial Science, 70. https://doi.org/10.1007/s11846-019-00351-6
Walsh, J. P., & Seward, J. K. (1990). On the Efficiency of Internal and External Corporate Control Mechanisms. The Academy of Management Review. https://doi.org/10.2307/258017
Yoo, D., & Lee, J. (2018). The effects of corporate social responsibility (CSR) Fit and CSR consistency on company evaluation: The role of CSR support. zSustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082956
Published
2021-12-31
How to Cite
ASTIYANI, aisah; FITROTUNNISA, Ani; SARI, Erika Puspita.
PENGARUH FEMALE DIRECTOR DAN COR PENGARUH FEMALE DIRECTOR DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN.
Jurnal Akuntansi, [S.l.], v. 9, n. 2, p. 8 - 18, dec. 2021.
ISSN 2540-9646.
Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/2585>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.26460/ja.v9i2.2585.
Section
Artikel
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a CC-BY-NC-SA.
