CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise
P.A. Widyasari, N.F. Ayunda
Available Online 31 January 2020.
- https://doi.org/10.2991/aebmr.k.200127.029How to use a DOI?
- audit committee, female audit committee, CSR reporting, earning management, leverage
- 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.
- 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 -