CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise

Widyasari, Permata Ayu and Ayunda, N.F (2020) CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise. In: 17 th International Symposium on Management (INSYMA 2020), 17-19 feb 2020, Vietnam.

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Official URL / DOI: https://doi.org/10.2991/aebmr.k.200127.029


This paper contributes to the evidence that identified gender and skill affect organizational and business practices. This research combines two characteristics of the audit committee, namely gender and financial expertise, as one perspective. The research aims to analyze whether the presence of the female audit committee with financial expertise has an impact on the company’s CSR report. This research confirmed that females with financial expertise in the audit committee had a negative effect on CSR reporting. The female audit committee having financial expertise will be more conservative regarding CSR reporting. Conservative reporting stands for not exaggerate the CSR activity. The result was limited to the sample of 157 industrial and manufacturing companies listed on the Indonesia Stock exchange (IDX) in 2015 – 2016. CSR reporting checklist is based on Hackston & Milne, including environment, energy, employees, products, and community involvement aspects. Control variables used in the research were earnings management, leverage, ROA, and types of industry.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: audit committee,female audit committee, CSR reporting, earning management, leverage
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HQ The family. Marriage. Woman
Divisions: Faculty of Business and Economic > Department of Economic
Date Deposited: 15 Feb 2021 02:14
Last Modified: 08 Sep 2021 06:30
URI: http://repository.ubaya.ac.id/id/eprint/38915

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