PENGARUH ENVIRONMENTAL PERFORMANCE, BOARD DIVERSITY, DAN OWNERSHIP STRUCTURE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Raden Panji Rangga Prasetyo

Abstract


The purpose of this study, to examine the effect of environmental performance, board diversity, dan ownership structure on corporate social responsibility disclosure. The population in this study is a cross-sector companies for the period 2022 - 2024, with purposive sampling obtained as many as 57 sample data. This study uses the analisis panel data regression analysis method using Eviews 13 software. Results of this study indicate that environmental performance have a significant effect on corporate social responsibility disclosure. Meanwhile, board diversity and ownership structure don’t have a significant effect on corporate social responsibility disclosure.

Keywords


Environmental Performance; Board Diversity; Ownership Structure; Corporate Social Responsibility Disclosure; Stakeholder Theory; Legitimacy Theory

Full Text:

PDF

References


KPMG International. (2024). The move to mandatory reporting: Survey of sustainability

reporting 2024. KPMG. https://kpmg.com/xx/en/our-insights/esg/the-move-to-

mandatory-reporting.html

Darsono, D., Ratmono, D., Lee, S., Cahyonowati, N., & Lianawati, L. (2024). ESG and

Environmental Performance: Multiple Mediation Models of Green Accounting and CSR Disclosure. International Journal of Energy Economics and Policy, 14(5), 365–371. https://doi.org/10.32479/ijeep.16682

Diah Yulia Paramita, K., & Gede Krisna Dewi, L. (2024). The Impact of Board Gender

Diversity and Ownership structure on ESG Disclosure. Dinasti International Journal of Economics, Finance & Accounting, 5(4), 4393–4403. https://doi.org/10.38035/dijefa.v5i4.3135

Fitria, D., & Damayanty, P. (2024). Pengaruh Struktur Kepemilikan Saham Dan Kinerja

Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Management Studies and Entrepreneurship Journal (MSEJ), 5(1), 1248–1258.

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS. 26. (10th

ed.). Badan Peneribit Universitas Diponegoro.

Hanifah, A. N., & Umaimah, U. (2024). Analisis Pengaruh Kepemilikan Asing, Kinerja

Lingkungan Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 34(12), 3061–3078. https://doi.org/10.24843/eja.2024.v34.i12.p15

Hesniati, H., Sonata, V., & Haryanto, H. (2024). Board Characteristics and

Environmental Performance : Does Ownership Moderate the Impact? Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 3002–3015. https://doi.org/10.31955/mea.v8i3.4808

Liu, L. (2024). Environmental performance factors: insights from CSR-linked

compensation, committees, disclosure, targets, and board composition. Journal of Sustainable Finance and Investment, 0795, 1–36. https://doi.org/10.1080/20430795.2024.2313497

Mar’ati, F. S., & Darsono, D. (2024). Pengaruh Board Commisioners Size dan Company

Size Terhadap Social Disclosure. Ekonomis: Journal of Economics and Business, 8(1), 12. https://doi.org/10.33087/ekonomis.v8i1.972

Mkadmi, J. E., & Daafous, W. (2025). Does corporate governance affect the

environmental, social and governance disclosure? A cross-country study. Central European Management Journal, 33(2), 265–285. https://doi.org/10.1108/CEMJ-10-

-0406

Rashid, M. A. H., & Barokah, Z. (2024). Board Diversity and Environmental Disclosures:

A Study of Indonesian Listed Companies. The Indonesian Journal of Accounting Research, 27(01), 65–98. https://doi.org/10.33312/ijar.719

Surjadi, M. (2021). Pengaruh Ukuran Dewan Direksi, Umur Perusahaan, Dan

Kepemilikan Saham Publik Terhadap Corporate Social Responsibility Disclosure. Jurnal Akuntansi Dan Perpajakan Jayakarta, 3(1), 1–29. https://doi.org/10.53825/japjayakarta.v3i1.88




DOI: https://doi.org/10.15408/thd.v4i2.49102

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Raden Panji Rangga Prasetyo

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats