The Effect of Executive Diversification on CSR with Banking Performance an Intervening Variable
##plugins.themes.EpsilonTheme.article.main##
Reza Ariska*
Indah Oktari Wijayanti
The aim of this study is to investigate the impact of Executive Diversification on Corporate Social Responsibility (CSR) with banking performance as a mediator. The research will focus on data from banking firms that are listed on the IDX. The research will explore how executive traits (such as nationality, ethnicity, and gender) affect CSR, with banking performance acting as a mediating factor. The variables involved are Executive Citizenship, Executive Ethnicity, and Executive Gender. The study will use multiple linear regression to test the hypothesis, utilising panel data and E-Views 12 for analysis. The research findings suggest that executive traits, specifically citizenship, ethnicity, and gender, do not significantly influence CSR. The connection between executive traits such as citizenship and ethnicity and CSR through banking performance cannot be proven using banking performance as a mediator. However, when it comes to executive traits based on gender, banking performance can demonstrate the impact of gender on CSR. Executive traits related to citizenship, ethnicity, and gender all play a role in influencing CSR through banking performance.
Abad, D., Lucas-Pérez, M. E., Minguez-Vera, A., & Yagüe, J. (2017). Does gender diversity on corporate boards reduce information asymmetry in equity markets? BRQ Business Research Quarterly, 20(3), 192–205. https://doi.org/10.1016/j.brq.2017.04.001
Alazzani, A; Wan-Hussin, W. N; & Jones, M. (2020). Women on boards and corporate responsibility reporting : some evidence from Malaysia. Ournal of Islamic Accounting and Business, 10, 274–296.
Antoro, A. D., & Hermuningsih, S. (2018). Kebijakan Dividen dan BI Rate Sebagai Pemoderasi Likuiditas, Profitabilitas, dan Leverage terhadap Nilai Perusahaan Perbankan yang terdaftar di BEI Tahun 2011-2017. Upajiwa Dewantara, 2(1), 58–75. https://doi.org/10.26460/mmud.v2i1.3070
Azam, M., Khalid, M. U., & Zia, S. Z. (2021). Board diversity and corporate social responsibility: the moderating role of Shariah compliance. Corporate Governance (Bingley), 19(6), 1274–1288. https://doi.org/10.1108/CG-01-2019-0022
Butler, S. R. (2017). All on Board! Strategies for Constructing Diverse Boards of Directors. SSRN Electronic Journal, 61–96. https://doi.org/10.2139/ssrn.1954173
Dupa, A. W., Hizazi, A., & Wahyudi, I. (2023). The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting with Institutional Ownership as a Moderation Variable: (Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2021 Period. Journal of Management, Accounting, General Finance and International Economic Issues, 3(1), 131–151. https://doi.org/10.55047/marginal.v3i1.893
Fahmi, N., & Adhivina, V. (2020). Do female commissioners have higher social responsibility? Research in manufacturing companies in Indonesia. Journal of Business and Information Systems (e-ISSN: 2685-2543), 1(1), 9–17. https://doi.org/10.36067/jbis.v1i1.8
Harjoto, M. A., Laksmana, I., & Yang, Y.-W. (2018). Board Nationality Diversity and Corporate Social Responsibility. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3252114
Hasanah, F., & Sisdianto, E. (2024). Analisis Islamic Social Responsibility Terhadap Loyalitas Konsumen. Jurnal Intelek Dan Cendikiawan Nusantara, 1(6), 9202–9212.
Hunjra, A. I., Boubaker, S., Arunachalam, M., & Mehmood, A. (2021). How does CSR mediate the relationship between culture, religiosity and firm performance? Finance Research Letters, 39, 101587. https://doi.org/10.1016/j.frl.2020.101587
Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Farooque, O. Al. (2019). Comprehensive board diversity and quality of corporate social responsibility disclosure: Evidence from an emerging market. Journal of Business Ethics, 157, 447–481.
Khan, I., Khan, I., & Saeed, B. bin. (2020). Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. Corporate Social Responsibility and Environmental Management, 26(6), 1371–1381. https://doi.org/10.1002/csr.1753
Khan, I., Khan, I., & Senturk, I. (2020). Board diversity and quality of CSR disclosure: evidence from Pakistan. Corporate Governance (Bingley), 19(6), 1187–1203. https://doi.org/10.1108/CG-12-2018-0371
Koričan, M., & Jelavić, I. (2008). CSR, women and SMEs: the Croatian perspective. Social Responsibility Journal, 4(1/2), 56–62.
Lee, S., Han, H., Radic, A., & Tariq, B. (2020). Corporate social responsibility (CSR) as a customer satisfaction and retention strategy in the chain restaurant sector. Journal of Hospitality and Tourism Management, 45, 348–358.
Lee, S., Park, J.-W., & Chung, S. (2022). The effects of corporate social responsibility on corporate reputation: the case of Incheon international airport. Sustainability, 14(17), 10930.
Mustahidda, R., & Wahyono, A. T. (2022). Pengaruh karakteristik dewan direksi terhadap kinerja perusahaan perbankan di Bursa Efek Indonesia. Jurnal Ekonomi Bisnis Dan Akuntansi (JEBA), 2(1), 59–64. https://doi.org/10.55606/jebaku.v2i1.591
Nugroho, R. M., & Widiasmara, A. (2021). Pengaruh Dewan Direksi Berdasarkan Gender, Kepemilikan Manajerial, Kepemilikan Institusional Dan Profitabilitas Terhadap Kinerja Perusahaan Perbankan Periode 2015-2017. Carpathian Journal of Earth and Environmental Sciences, 9(1), 117–123.
Oruc, I. (2015). Women as a stakeholder: a qualitative study in Turkey. Social Responsibility Journal, 11(4), 734–748.
Pajaria, Y., Meutia, I., & Widiyanti, M. (2021). Corporate Social Responsibility Perusahaan. AKUNTABILITAS: JURNAL PENELITIAN DAN PENGEMBANGAN AKUNTANSI Vol. 10 No. 2 Juli 2016, 10(2), 177–200.
Putranto, Y. A., & Kewal, S. S. (2020). Pengaruh Corporate Social Responsibility Berbasiskan Karakteristik Social Bank Terhadap Kinerja Perusahaan Perbankan Di Bursa Efek Indonesia. Jurnal Akuntansi, 18(3). https://doi.org/10.24912/ja.v18i3.277
Rahma, A. A., & Aldi, F. (2020). Effect of Foreign Commissioners, Ethnic Commissioners, Feminism Commissioners Towards CSR Disclosure. Assets: Jurnal Akuntansi Dan Pendidikan, 9(1), 16. https://doi.org/10.25273/jap.v9i1.5564
Rompis, N. K., Worang, F. G., & Tulung, J. E. (2020). Pengaruh Ukuran Dewan, Keberagaman Usia, dan Keberagaman Gender Terhadap Kinerja Keuangan Bank Pembangunan Daerah Di Seluruh Indonesia Buku 2 Tahun 2014-2016. Jurnal EMBA, 6(4), 2628–2637.
Sulistiyani, M., & Fachriyah, N. (2019). Pengaruh Penghargaan Finansial, Pengakuan Profesional, Lingkungan Kerja, PertimbanganPasar Kerja, Dan Personalitas TerhadapPemilihan Karir Mahasiswa Akuntansi SebagaiAkuntan Publik(Studi Empiris Pada Mahasiswa S1 AkuntansiKota Malang). Jurnal Ilmiah Mahasiswa FEB, 7(2), 1–19.
Ubwarin, K. H., Setyorini, C. T., & Bawono, I. R. (2021). Firm Size, Audit Firm Size, Profitability, Solvability, and Public Ownership Influences on Audit Delay. Jurnal Economia, 17(2), 162–174.
Westphal, J. D., & Milton, L. P. (2000). How experience and network ties affect the influence of demographic minorities on corporate boards. Administrative Science Quarterly, 45(2), 366–398.
Zahra, Saraswati, E., & Iqbal, S. (2022). Do CEO Power And Industry Type Affect The CSR Disclosure? Jurnal Reviu Akuntansi Dan Keuangan, 12(1), 159–170. https://doi.org/10.22219/jrak.v12i1.20367
Zaid, M. A. A., Abuhijleh, S. T. F., & Pucheta-Martínez, M. C. (2020). Ownership structure, stakeholder engagement, and corporate social responsibility policies: The moderating effect of board independence. Corporate Social Responsibility and Environmental Management, 27(3), 1344–1360. https://doi.org/10.1002/csr.1888
Zulkarnain, W. (2020). Karakteristik Dewan Direksi dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan. Cakrawala Repositori IMWI, 2(2), 72–81. https://doi.org/10.52851/cakrawala.v2i2.31
