Faktor-faktor yang Mempengaruhi CSR Spending: Studi Kasus Perusahaan Publik di Indonesia
Keywords:
Board Characteristics, Firm IPO Age, CSR Spending, Tanggungjawab Sosial dan Lingkungan
Abstract
Penelitian ini bertujuan untuk meneliti secara kritis hubungan antara Faktor-faktor yang mempengaruhi CSR Spending. Faktor yang diteliti dalam Penelitian ini adalah board characteristics dalam bentuk board age, board gender diversity serta board educational background dan juga Firm IPO Age. Studi dilakukan kepada perusahaan public di Indonesia dari 5 industri teratas di BEI. Penelitian ini mengadopsi metode kuantitatif dengan menggunakan data sekunder berupa empirical evidence dengan menganalisa data-data yang telah dikumpulkan. Mengakar pada atribut Board Characteristics akan diungkapkan persamaan dan inkonsistensi pada berbagai karakteristik dewan terhadap CSR Spending. Kumpulan jurnal dan penelitian terdahulu menunjukkan bahwa Board age, Board gender diversity dan board educational background memiliki hubungan positif dan negative terhadap CSR Spending. Umur IPO dari perusahaan juga ditelti dalam penelitian ini untuk mengukur pengaruhnya terhadap CSR spending. Penelitian terkait CSR Spending di Indonesia masih jarang dilakukan dikarenakan masih sedikitnya data pengukuran yang mudah diakses. Selain itu, ditemukan juga interaksi antara setiap atribut dan bagaimana variabel-variabel tersebut dapat berkontribusi dalam mewujudkan CSR Spending. Hasil dari penelitian ini menyoroti adanya hubungan positif dan signifikan antara Board Age, Board Gender Diversity, Board Educational Background dan Firm IPO Age terhadap CSR Spending serta implikasi-implikasinya.
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References
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