Proceedings of the 17 th International Symposium on Management (INSYMA 2020)

CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise

Authors
P.A. Widyasari, N.F. Ayunda
Corresponding Author
P.A. Widyasari
Available Online 31 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.200127.029How to use a DOI?
Keywords
audit committee, female audit committee, CSR reporting, earning management, leverage
Abstract
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.
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Volume Title
Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
31 January 2020
ISBN
978-94-6252-892-5
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200127.029How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - P.A. Widyasari
AU  - N.F. Ayunda
PY  - 2020
DA  - 2020/01/31
TI  - CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 143
EP  - 146
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.029
DO  - https://doi.org/10.2991/aebmr.k.200127.029
ID  - Widyasari2020
ER  -