CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES

This study aims to examine the effect of Corporate Governance, proxied by women on board, board activity, and sustainability committee, on Corporate Social Responsibility (CSR). The population consists of 86 energy and mining companies listed on the Indonesia Stock Exchange from 2019-2022. The sample was selected using purposive sampling, resulting in 18 companies with 72 observations. Secondary data was obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of the sampled companies. Data analysis was conducted using panel data regression with Eviews12 software. The results show that women on board, and board activity have a positive but insignificant effect on CSR, while the sustainability committee has a positive and significant effect on CSR.

Authors

Publication Details

Journal
Jurnal Akuntansi Syariah (JAkSya)
Published
2024-08-31
DOI
https://doi.org/10.31958/jaksya.v4i2.13156
Primary Topic
Global Energy Security and Policy
Type
article
Field-Weighted Citation Impact
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article

CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES

Abel Tasman, Gita Elfira
Jurnal Akuntansi Syariah (JAkSya)
Global Energy Security and Policy
article

CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: ANEXAMINATION IN ENERGY AND MINING COMPANIES

Abel Tasman, Gita Elfira
article en

Abstract

This study aims to examine the effect of Corporate Governance, proxied by women on board, board activity, and sustainability committee, on Corporate Social Responsibility (CSR). The population consists of 86 energy and mining companies listed on the Indonesia Stock Exchange from 2019-2022. The sample was selected using purposive sampling, resulting in 18 companies with 72 observations. Secondary data was obtained from the Indonesia Stock Exchange website (www.idx.co.id) and the websites of the sampled companies. Data analysis was conducted using panel data regression with Eviews12 software. The results show that women on board, and board activity have a positive but insignificant effect on CSR, while the sustainability committee has a positive and significant effect on CSR.

Jurnal Akuntansi Syariah (JAkSya)Vol. 4(2)
Openalex Percentile: Top 46%
Global Energy Security and Policy
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