Pengaruh Female Board terhadap Social Disclosures pada Industri Manufaktur

Abstract

This study aims to find empirical evidence of the influence of female boards on social disclosures. Female boards are measured based on the proportion of female boards and social disclosures are measured using scores with GRI 400 guidelines. The research sample was 136 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020-2021. This study applied quantitative methods with panel data regression analysis techniques using Eviews 10.. The results showed that when the female board was measured as a whole and the female board is measured based on the proportion of the board of commissioners has no effect on social disclosures. However, when the female board is measured based on the proportion of the board of directors, it has a positive effect on social disclosures of human rights (SDHAM) and community (SDSOC). The findings of this study are in line with the theory of upper echelons that gender diversity, namely female boards of directors affects social disclosures.

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh female board terhadap social disclosures. Female board diukur berdasarkan proporsi female board dan social disclosures diukur menggunakan skor dengan pedoman GRI 400. Sampel penelitian adalah 136 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2021. Penelitian ini menerapkan metode kuantitatif dengan teknik analisis regresi data panel menggunakan Eviews 10. Hasil penelitian menunjukan bahwa ketika female board diukur secara keseluruhan dan female board diukur berdasarkan proporsi dewan komisaris tidak berpengaruh terhadap social disclosures. Namun, ketika female board diukur berdasarkan proporsi dewan direksi berpengaruh positif terhadap social disclosures HAM (SDHAM) dan masyarakat (SDSOC). Temuan penelitian ini sejalan dengan teori upper echelons bahwa keragaman gender yaitu dewan direksi perempuan berpengaruh terhadap social disclosures