Corporate Social Responsibility In The Indonesian Commercial Banks: The Role Of Board Of Directors Characteristics

Annisa Puji Apriliana, Afriatun Khasanah, Hesti Dianawati, Zahra Firdaus Auliya, Helena Ali Tahara, Bima Cinintya Pratama

Abstract


This study aims to examine the effect of the number of directors, educational background, and gender of directors on the Corporate Social Responsibility of banking companies in Indonesia. The sampling technique used was the purposive sampling method, the population used in this study were banking companies that were established from 2017 to 2021. So that a total of 41 banking companies met the criteria and 205 sample data were obtained. The results of this study indicate that the variable size of the board of directors is detrimental to Corporate Social Responsibility in banking companies in Indonesia in 2017-2021. Variable The director's educational background does not affect Corporate Social Responsibility in banking companies in Indonesia for the 2017-2021 period. Meanwhile, the type of direction has a positive effect on the disclosure of Corporate Social Responsibility in banking companies in Indonesia for the 2017-2021 period.



Keywords


Disclosure of Corporate Social Responsibility, Size of the board of directors, Background of the board of directors, Gender of the board of directors

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.118

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