Gender of Board Director and Corporate Social Responsibility Disclosure: Study on Indonesian Banking Industry

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Gender of Board Director and Corporate Social Responsibility

Disclosure: Study on Indonesian Banking Industry

Undergraduate Thesis

Submitted as Partial Fulfillment of the Requirement for the Bachelor Degree from the Department of Accounting, Faculty of Economics and Business

Universitas Sebelas Maret Surakarta

By:

DEO JULION SAPUTRO F0312040

Department of Accounting Faculty of Economics and Business

Universitas Sebelas Maret Surakarta

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ii ABSTRACT

Gender of Board Director and Corporate Social Responsibility Disclosure: Study on Indonesian Banking Industry

By:

DEO JULION SAPUTRO F0312040

This research investigates the effect of corporate governance mechanism in the form of women on board on corporate social responsibility disclosure. CSR disclosure is measured by using index which designed especially for banking industry. This research uses the sample of all banks in Indonesia, either listed or not listed on Indonesian Stock Exchange, over the period of 2009 until 2015. The study finds that women on board is significantly positive related with CSR disclosure.

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iii ABSTRAK

Gender Dewan Direksi dan Corporate Social Responsibility Disclosure: Studi pada Industri Perbankan di Indonesia

Oleh:

DEO JULION SAPUTRO F0312040

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance yang diwakili dengan proporsi direktur wanita terhadap corporate social responsibility disclosure. CSR disclosure diukur menggunakan indeks yang secara khusus disusun untuk industri perbankan. Penelitian ini menggunakan sampel seluruh bank yang ada di Indonesia, baik yang terdaftar maupun tidak terdaftar pada bursa efek Indonesia, dalam kurun waktu tahun 2009 sampai dengan 2015. Penelitian ini menemukan bahwa proporsi direktur wanita berpengaruh positif terhadap CSR disclosure.

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HALAMAN PERSETUJUAN PEMBIMBING Skripsi dengan judul:

Gender of Board Director and Corporate Social Responsibility Disclosure: Study on Indonesian Banking Industry

Disusun oleh: DEO JULION SAPUTRO

NIM. F0312040

Telah Disetujui Pembimbing

Pada Tanggal:

Pembimbing

Drs. Muhammad Agung Prabowo M.Si., Ph.D., Ak NIP. 196605011994121001

Mengetahui,

Ketua Program Studi Akuntansi

Drs. Santoso Tri Hananto., M. Si., Ak NIP. 196909241994021001

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HALAMAN PENGESAHAN

Gender of Board Director and Corporate Social Responsibility Disclosure: Study on Indonesian Banking Industry

Disusun oleh DEO JULION SAPUTRO

NIM. F0312040

Telah disetujui dan disahkan oleh Tim Penguji Pada Tanggal:

Ketua : Doddy Setiawan SE., M.Si., IMRI, Ph.D., Ak ( ) Sekretaris : Dra. Y Anni Aryani, M.Prof.Acc, Ph.D., Ak ( ) Anggota : Drs. Muhammad Agung Prabowo., M.Si., Ph.D., Ak ( )

Mengetahui,

Ketua Program Studi Akuntansi

Drs. Santoso Tri Hananto, M.Si., Ak NIP. 19690924 199402 1 001

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SURAT PERNYATAAN

Yang bertanda tangan dibawah ini mahasiswa Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret:

Nama : Deo Julion Saputro

NIM. : F0312040

Program Studi : Akuntansi

Judul Skripsi : Gender of Board Director and Corporate Social Responsibility Disclosure: Study on Indonesian Banking Industry

Menyatakan dengan sebenarnya, bahwa skripsi yang saya buat ini adalah benar-benar merupakan hasil karya sendiri dan bukan merupakan hasil jiplakan/salinan/saduran dari karya orang lain. Skripsi ini merupakan bagian dari penelitian dibawah bimbingan Bapak Drs. Muhammad Agung Prabowo M.Si., Ph.D., Ak.

Apabila ternyata dikemudian hari terbukti pernyataan ini tidak benar, maka saya akan menerima sanksi akademik berupa penarikan ijazah dan pencabutan gelar sarjananya.

Demikian pernyataan ini saya buat dengan sebenar-benarnya.

Surakarta, Oktober 2016 Mahasiswa

Deo Julion Saputro NIM. F0312040 M e t e r a i R p 6 0 0 0

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QUOTES

“Ask and it will be given to you, search and you will find it, knock and the door will be opened for you.”

(Jesus)

“Do right. Do your best. Treat others as you want to be treated.” (Lou Holtz)

“Don’t live with any regrets.” (Portgas D Ace – One Piece)

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ACKNOWLEDGEMENT

First of all, I would like to praise Jesus Christ my Lord for His love, grace, and blessing, so I am able to conduct this research and complete my undergraduate thesis.

My deep gratitude goes to my research supervisor, Drs. Muhammad Agung Prabowo M.Si., Ph.D., Ak., for his guidance throughout this research. His advice and support was helped me overcome the difficulties and finished this research. Beside academic research, he also taught me his perspective about life, encouraged me to be braver, and convinced me to dream big. It was a great honor to work and study under his guidance.

I would like to thanks Dr. Hunik Sri Runing Sawitri, M.Si., as Dean of Faculty of Economics and Business Universitas Sebelas Maret and Drs. Santoso Tri Hananto, M.Si., Ak., as Head of Accounting Department Faculty of Economics and Business Universitas Sebelas Maret. I also like to gratitude Halim Deddy Perdana, S.E., MSM., M.Rech., Ak., who encourage and give me opportunity to compete with students from other universities through accounting olympic. It was nice and valuable experience.

I am really blessed having joyful family by my side, Papa Yoyok and Mama Dewi as my parents, who always give me love, support, prayer, and sacrifice. Also my little brother, Dion for his support and prayer. They are the most precious treasure in my life. I would not be able to finished my study withot them by my side.

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I would like to thanks my solid friends, Felik Chien Jiang, Andryan Kinson, Bintang BM, Brian Ajaib, Adam Nav, Andre Tarjo, Juoro Kajur, Diar Dayers, and Rendi Kasto who make my college life unforgettable. Keep solid and see you on top guys. Fia, Oncos, Chanif, Yoga, Shiva, Zam, and Juno who’s been my partner in accounting olympics. Also all accounting 2012 friends, especially my classmates, Accounting A 2012. My past four years would not be the same without them.

I also want to acknowledge the BBG squad, Barto Infinity Mouth, Yudha Papah, Mas Ukyk, Sammy the Light, Yudi Item, Dede Grumpy, Abraham Kecu, and Abdel Kurnia whom I know since high school. Thanks for filling my days with sarcasm jokes, hard laughs, and pointless drama. Keep rock guys, don’t give up, bright future is awaiting us. Finally my thanks goes to those which cannot be mentioned one by one, who have supported me to complete this undergraduate thesis directly or indirectly.

Surakarta, 23 October 2016 Author

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x CONTENT TITLE ... i ABSTRACT ... ii ABSTRAK ... iii HALAMAN PERSETUJUAN ... iv HALAMAN PENGESAHAN ... v STATEMENT OF ORIGINALITY ... vi QUOTES ... vii ACKNOWLEDGEMENT ... viii CONTENT ... x

LIST OF TABLES AND FIGURES ... xii

LIST OF APPENDICES ... xiii

CHAPTER 1 INTRODUCTION ... 1

1.1. Research Background... 1

1.2. Research Objectives ... 5

1.3. Research Benefits ... 6

CHAPTER 2 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMET……….. 7

2.1. Corporate Social Responsibility Disclosure ... 7

2.2. Corporate Governance ... 9

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CHAPTER III RESEARCH DESIGN ... 14

3.1. Data ... ……….. 14

3.2. Measures of CSR Disclosure ... 14

3.3. Measures of Independent Variables ... 15

3.4. Model Specification ... 16 CHAPTER IV RESULTS ………. 17 4.1. Sample Selection ... 17 4.2. Descriptive Statistics ... 17 4.3. Correlation Analysis... 19 4.4. Baseline Result ……… 21 4.5. Robustness Check ... 24

CHAPTER V SUMMARY AND CONCLUSION ... 32

5.1. Conclusion ………... 32

5.2. Limitations of The Research ... 32

5.3. Suggestion for Future Reseach... 33

REFERENCE ………. ... 34 APPENDIX

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xii

LIST OF TABLES AND FIGURES

TABLE

3.1. SUMMARY OF OPERATIONALIZATION OF VARIABLES ... 16

4.1. SAMPLE ... 17

4.2. SUMMARY OF STATISTICS ... 18

4.3. PEARSON CORRELATION MATRIX ... 19

4.4. REGRESSION RESULT 1 ... 21 4.5. REGRESSION RESULT 2 ... 24 4.6. REGRESSION RESULT 3 ... 25 4.7. REGRESSION RESULT 4 ... 26 4.8. REGRESSION RESULT 5 ... 27 4.9. REGRESSION RESULT 6 ... 28 4.10. REGRESSION RESULT 7 ... 29 4.11. REGRESSION RESULT 8 ... 30 4.12. REGRESSION RESULT 9 ... 31 FIGURE 4.1. CSR DISCLOSURE LEVELS ... 20

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LIST OF APPENDICES

Appendix A – Items of Branco Index Appendix B – List of Banks in Indonesia Appendix C – Regression Result

Figure

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References

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