Ethnicity Commissioner Board, Foreign Commissioner Board and CSR Disclosure
Dewan Pesuruhjaya Etnik, Dewan Pesuruhjaya Asing dan Pendedahan CSR
Keywords:
Sustainibility Reporting, CSR Disclosure, Ethnic Diversity, Commissioner Board, Foreign BoardAbstract
Recently, board diversity has been the center of attention for investors, practitioners and academics in recent years. Diversity is highlighted in many aspects, starting from experience, gender, ethnicity, nationality, and many others. Diversity on board have a lot of influence on every activity of the company. This study focused on the existence of Chinese in the structure of the board of commissioners, where the majority of the board of commissioners in many companies are of Chinese descent. In addition, the diversity of nationalities of the board of commissioners is also a dominant composition in companies in Indonesia. This study aims to analyze the influence of ethnicity commissioners board which was moderated by foreign commissioners board on CSR disclosure. This study uses sustainability reports with the GRI G4 standard from 2015 - 2017 as a reference for CSR disclosure. The research samples that met the criteria were 20 companies with a total observation of 60 firm-year. The results of this study showed that ethnicity commissioners board had a significant effect on CSR disclosure. From this, it is clear that the existence of dominant ethnic Chinese is able to expand the company's CSR disclosure capacity. However, being moderated by foreign commissioners board was not able to influence the relationship between the ethnic board of commissioners and CSR disclosure.
Baru-baru ini, kepelbagaian lembaga menjadi pusat perhatian para pelabur, pengamal dan ahli akademik dalam beberapa tahun kebelakangan ini. Kepelbagaian diketengahkan dalam banyak aspek, bermula dari pengalaman, jantina, etnik, kewarganegaraan, dan lain-lain. Kepelbagaian di atas kapal banyak mempengaruhi setiap aktiviti syarikat. Kajian ini memfokuskan pada keberadaan orang Cina dalam struktur dewan komisaris, di mana majoriti dewan komisaris di banyak syarikat adalah keturunan Cina. Selain itu, kepelbagaian kewarganegaraan dewan komisaris juga merupakan komposisi yang dominan dalam syarikat-syarikat di Indonesia. Kajian ini bertujuan untuk menganalisis pengaruh lembaga pesuruhjaya etnik yang disederhanakan oleh lembaga pesuruhjaya asing terhadap pendedahan CSR. Kajian ini menggunakan laporan kesinambungan dengan standard GRI G4 dari 2015 - 2017 sebagai rujukan untuk pendedahan CSR. Sampel kajian yang memenuhi kriteria adalah 20 syarikat dengan jumlah pemerhatian 60 tahun firma. Hasil kajian ini menunjukkan bahawa dewan pesuruhjaya etnik mempunyai pengaruh yang signifikan terhadap pendedahan CSR. Dari ini, jelas bahawa kewujudan etnik Cina yang dominan mampu mengembangkan kapasiti pendedahan CSR syarikat. Walau bagaimanapun, dimoderatori oleh dewan pesuruhjaya asing tidak dapat mempengaruhi hubungan antara dewan komisaris etnik dan pendedahan CSR.
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