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Abstrak :
Penelitian ini bertujuan untuk menguji pengaruh diversitas gender pada dewan direksi dan dewan komisaris terhadap pengungkapan sukarela dalam laporan tahunan perusahaan manufaktur. Diversitas gender yang diukur menggunakan presentase keberadaan wanita dalam dewan direksi dan dewan komisaris diharapkan dapat meningkatkan luas pengungkapan sukarela yang dapat membantu para pengguna laporan tahunan. Untuk menguji pengaruh tersebut digunakan model pengujian ekonometri Ordinary Least Square (OLS) dengan menggunakan sampel sebanyak 114 perusahaan manufaktur tahun 2012. Penelitian ini menyimpulkan bahwa diversitas gender pada dewan komisaris dan dewan direksi serta profitabilitas ditemukan tidak berpengaruh terhadap luas pengungkapan sukarela. Variabel ukuran perusahaan, likuiditas, struktur modal dan ukuran dewan secara bersama-sama memengaruhi luas pengungkapan sukarela.

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This study examines the influence of gender diversity on board of directors and board of commissioners on voluntary disclosure in annual reports manufacturing companies. Gender diversity which is measured using the percentage of the female representation on the board of directors and commissioners is expected to increase the extent of voluntary disclosure which can help users of annual reports. To examine the influence, this study uses Ordinary Least Square (OLS) method with 114 samples of manufacturing companies in 2012. This research concludes that the female representation in the board of commissioners and board of directors, profitability do not affect the extent of voluntary disclosure. Meanwhile, the size of company, liquidity, leverage and size of the board jointly affect the extent of voluntary disclosure.

Abstrak :
[ABSTRAK
Skripsi ini bertujuan untuk memberikan bukti empiris pada pengaruh diversitas gender dewan komisaris dan direksi, ukuran dewan komisaris dan direksi, gender CEO serta gender komisaris independen terhadap tanggung jawab sosial perusahaan yang diukur dengan menggunakan tingkat pengungkapan tanggung jawab sosial perusahaan. Sampel pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 dengan total sampel 130 pengamatan. Teknik analisis data yang digunakan pada penelitian ini adalah regresi linier berganda dengan program Eviews. Hasil pengujian menunjukkan bahwa diversitas gender dewan direksi dan ukuran dewan direksi berpengaruh positif terhadap tanggung jawab sosial perusahaan. Sedangkan diversitas gender dewan komisaris, ukuran dewan komisaris, gender CEO, dan gender komisaris independen tidak memiliki pengaruh pada tanggung jawab sosial perusahaan. ABSTRACT
This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO?s gender and independent commissioner?s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO?s gender, and independent commissioner?s gender has no effect on CSR.;This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO?s gender and independent commissioner?s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO?s gender, and independent commissioner?s gender has no effect on CSR., This thesis aims to provide empirical evidence of the effect of board gender diversity, board size, CEO’s gender and independent commissioner’s gender on corporate social responsibility (CSR) measured by the disclosure of CSR information. The sample of this study is manufacturing companies listed on Indonesia Stock Exchange in 2014 with a sample size of 130 observations. The data analysis technique used in this study is multiple linier regression by Eviews program. The results of this study show that gender diversity of board of directors and board of director size has a positive effect on CSR. On the other hand, diversity of board of commissioner, board of commissioner size, CEO’s gender, and independent commissioner’s gender has no effect on CSR.]

Abstrak :
ABSTRAK
Penelitian ini dilakukan untuk mengetahui pengaruh dari diversitas gender pada jajaran direksi dan dewan komisaris terhadap kualitas pengungkapan corporate social responsibility. Diversitas gender pada direksi & komisaris diharapkan mampu meningkatkan kualitas pengungkapan yang dibuat oleh perusahaan yang menjadi salah satu tolak ukur dalam menilai kinerja sosial dan lingkungan perusahaan. Penelitian ini mengambil 100 sampel perusahaan publik sektor manufaktur dari tiga negara di ASEAN yaitu Malaysia, Indonesia, dan Singapura. Metode pengukuran kualitas pengungkapan CSR yang digunakan adalah skor readability dan banyak kata dalam pengungkapan CSR. Hasil yang ditemukan dalam penelitian ini menunjukkan bahwa tidak ada pengaruh signifkan antara diversitas gender dalam direksi dan komisaris terhadap kualitas pengungkapan CSR perusahaan

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ABSTRACT
This study aims to investigate the impact of gender diversity in board of director and comissioner on CSR disclosure quality of the manufacturing listed company in ASEAN. Gender Diversity is expected to increase the quality of the CSR disclosure of the firm. CSR disclosure quality is one of the indicator of company social and environmental performance. This study takes 100 listed company in manufacturing sector from Malaysia, Indonesia, and Singapore. In measuring CSR, this study uses readability score and the length of CSR disclosure. This study finds that gender diversity on board of directors and comissioner does not give a significant impact toward CSR disclosure quality.