PENGARUH KONEKSI POLITIK TERHADAP HUBUNGAN DIREKTUR WANITA DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Abstract
Pentingnya tanggung jawab sosial perusahaan (CSR) membuat pemerintah maupun masyarakat mendorong organisasi bisnis untuk mengungkapkan informasi yang ada kaitannya dengan kegiatan tersebut. Penelitian ini dilakukan untuk mengetahui hubungan direktur wanita dalam mengungkapkan tanggung jawab sosial perusahaan dengan koneksi politik sebagai moderasi. Objek dari penelitian ini adalah perusahaan yang bergerak di bidang manufaktur yang terdaftar di Bursa Efek Indonesia dalam rentang tahun 2016 sampai dengan 2020. Data dikumpulkan dan diolah dengan menggunakan aplikasi IBM SPSS Statistics 25. Hasil uji regresi menunjukkan bahwa keputusan direktur wanita tidak berkaitan dengan pengungkapan tanggung jawab sosial perusahaan, namun dengan adanya koneksi politik membuat keputusan direktur wanita menjadi lebih kuat dalam mengungkapkan tanggung jawab sosial perusahaan.
Keywords:
Laporan tanggung jawab sosial perusahaan, direktur wanita, koneksi politik, perusahaan manufaktur
References
Abu Qa’dan, M. B., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsibility disclosure: the case of Jordan. Social Responsibility Journal, 15(1), 28–46. https://doi.org/10.1108/SRJ-11-2017-0225
Al Fadli, A., Sands, J., Jones, G., Beattie, C., & Pensiero, D. (2019). Board gender diversity and CSR reporting: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 13(3), 29–52. https://doi.org/10.14453/aabfj.v13i3.3
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 30(7), 1827. https://doi.org/10.24843/eja.2020.v30.i07.p16
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2
Chandra, B. (2021). Pengaruh Koneksi Politik, Kinerja Perusahaan dan Karateristik Perusahaan Terhadap Manajemen Laba Di Indonesia. Inovasi: Jurnal Ekonomi, Keuangan Dan Manajemen, 17(1), 35–45. http://journal.feb.unmul.ac.id/index.php/INOVASI/article/view/9167/1139
Cook, A., & Glass, C. (2018). Women on corporate boards: Do they advance corporate social responsibility? Human Relations, 71(7), 897–924. https://doi.org/10.1177/0018726717729207
Development, W. B. C. for S. (1999). World Business Council for Sustainabel Development (WBCSD).
Fadila, M. (2017). Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Kepemilikan Institusional, dan Koneksi Politik terhadap Penghindaran Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1671–1684.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 1–20. https://doi.org/10.1186/s40991-016-0007-3
Isa, M. A., & Muhammad, S. (2015). The Impact of Board Characteristics on Corporate Social Responsibility Disclosure: Evidence from Nigerian Food Product Firms. International Journal of Management Science and Business Administration, 1(12), 34–45. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.112.1004
Itan, I., & Junnestine, J. (2021). Role of Ownership Concentration in Csr Disclosure on. 3, 348–359.
Jia, M., & Zhang, Z. (2012). Women on Boards Of Directors And Corporate Philanthropic Disaster Response. China Journal of Accounting Research, 5(1), 83–99. https://doi.org/10.1016/j.cjar.2012.01.001
Jizi, M. A. M. D. M. (2015). Women on boards, sustainability reporting and firm performance. The Eletronic Library, 34(1), 1–5.
Karina, R. (2021). Corporate governance and earnings management: does gender matter? Jurnal Akuntansi Dan Auditing Indonesia, 25(December). https://journal.uii.ac.id/JAAI/article/view/18700
Kotler, P., & Lee, N. (2004). The case for doing at least some good. In Corporate Social Responsibility - Doing the Most Good for Your Company and Your Cause. http://www.rebelalliance.eu/uploads/9/2/9/2/9292963/kotler_corporate_social_responsibility.pdf
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.00
Maiza, I. (2019). Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 61–70. https://doi.org/10.17576/ajag-2019-11-06
Nalikka, A. (2009). Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. Accounting & Taxation, 1(1), 101–113.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.
Rahman I. M. A., Jamil, N. N., & Ismail, K. N. I. K. (2019). Does Political Connection Moderate Women's Director's Effect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 61-70.
Rauf, F., Voinea, C. L., Hashmi, H. B. A., & Fratostiteanu, C. (2020). Moderating effect of political embeddedness on the relationship between resources base and quality of CSR disclosure in China. Sustainability (Switzerland), 12(8). https://doi.org/10.3390/SU12083323
Romdioni, A. N., & Ulita, A. S. (2019). Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan. Musamus Accounting Journal, 1(2), 108–116.
Sunyoto, D. (2013). Metodologi Penelitian Akuntansi. PT Refika Aditama Anggota Ikapi.
Wang, W., Jin, Z., & Jie, J. (2015). The effect of political connections on corporate environmental social responsibility: Large sample evidence from China. Future Energy, Environment and Materials II, 1(Iea), 588–594. https://doi.org/10.2495/feem140761
Wang, Y., Ma, J., & Wang, T. (2021). Do all female directors have the same impact on corporate social responsibility? The role of their political connection. Asia Pacific Journal of Management, March. https://doi.org/10.1007/s10490-021-09754-0
Al Fadli, A., Sands, J., Jones, G., Beattie, C., & Pensiero, D. (2019). Board gender diversity and CSR reporting: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 13(3), 29–52. https://doi.org/10.14453/aabfj.v13i3.3
Anggraeni, N. (2020). Gender, Komisaris Independen, Ukuran Dewan, Komite Audit, dan Pengungkapan Tanggung Jawab Sosial Perusahaan. E-Jurnal Akuntansi, 30(7), 1827. https://doi.org/10.24843/eja.2020.v30.i07.p16
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207–221. https://doi.org/10.1007/s10551-010-0505-2
Chandra, B. (2021). Pengaruh Koneksi Politik, Kinerja Perusahaan dan Karateristik Perusahaan Terhadap Manajemen Laba Di Indonesia. Inovasi: Jurnal Ekonomi, Keuangan Dan Manajemen, 17(1), 35–45. http://journal.feb.unmul.ac.id/index.php/INOVASI/article/view/9167/1139
Cook, A., & Glass, C. (2018). Women on corporate boards: Do they advance corporate social responsibility? Human Relations, 71(7), 897–924. https://doi.org/10.1177/0018726717729207
Development, W. B. C. for S. (1999). World Business Council for Sustainabel Development (WBCSD).
Fadila, M. (2017). Pengaruh Return On Asset, Leverage, Ukuran Perusahaan, Kompensasi Rugi Fiskal, Kepemilikan Institusional, dan Koneksi Politik terhadap Penghindaran Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 1671–1684.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 1–20. https://doi.org/10.1186/s40991-016-0007-3
Isa, M. A., & Muhammad, S. (2015). The Impact of Board Characteristics on Corporate Social Responsibility Disclosure: Evidence from Nigerian Food Product Firms. International Journal of Management Science and Business Administration, 1(12), 34–45. https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.112.1004
Itan, I., & Junnestine, J. (2021). Role of Ownership Concentration in Csr Disclosure on. 3, 348–359.
Jia, M., & Zhang, Z. (2012). Women on Boards Of Directors And Corporate Philanthropic Disaster Response. China Journal of Accounting Research, 5(1), 83–99. https://doi.org/10.1016/j.cjar.2012.01.001
Jizi, M. A. M. D. M. (2015). Women on boards, sustainability reporting and firm performance. The Eletronic Library, 34(1), 1–5.
Karina, R. (2021). Corporate governance and earnings management: does gender matter? Jurnal Akuntansi Dan Auditing Indonesia, 25(December). https://journal.uii.ac.id/JAAI/article/view/18700
Kotler, P., & Lee, N. (2004). The case for doing at least some good. In Corporate Social Responsibility - Doing the Most Good for Your Company and Your Cause. http://www.rebelalliance.eu/uploads/9/2/9/2/9292963/kotler_corporate_social_responsibility.pdf
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. British Accounting Review, 47(4), 409–424. https://doi.org/10.1016/j.bar.2014.01.00
Maiza, I. (2019). Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 61–70. https://doi.org/10.17576/ajag-2019-11-06
Nalikka, A. (2009). Impact of Gender Diversity on Voluntary Disclosure in Annual Reports. Accounting & Taxation, 1(1), 101–113.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility disclosure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.
Rahman I. M. A., Jamil, N. N., & Ismail, K. N. I. K. (2019). Does Political Connection Moderate Women's Director's Effect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 61-70.
Rauf, F., Voinea, C. L., Hashmi, H. B. A., & Fratostiteanu, C. (2020). Moderating effect of political embeddedness on the relationship between resources base and quality of CSR disclosure in China. Sustainability (Switzerland), 12(8). https://doi.org/10.3390/SU12083323
Romdioni, A. N., & Ulita, A. S. (2019). Pengaruh Keanekaragaman Manajemen Terhadap Luas Pengungkapan Tanggung Jawab Sosial Perusahaan. Musamus Accounting Journal, 1(2), 108–116.
Sunyoto, D. (2013). Metodologi Penelitian Akuntansi. PT Refika Aditama Anggota Ikapi.
Wang, W., Jin, Z., & Jie, J. (2015). The effect of political connections on corporate environmental social responsibility: Large sample evidence from China. Future Energy, Environment and Materials II, 1(Iea), 588–594. https://doi.org/10.2495/feem140761
Wang, Y., Ma, J., & Wang, T. (2021). Do all female directors have the same impact on corporate social responsibility? The role of their political connection. Asia Pacific Journal of Management, March. https://doi.org/10.1007/s10490-021-09754-0
Published
2022-07-19
How to Cite
Jurnali, T., & Melissa, M. (2022). PENGARUH KONEKSI POLITIK TERHADAP HUBUNGAN DIREKTUR WANITA DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 2736-2743. https://doi.org/https://doi.org/10.36778/jesya.v5i2.882
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
