Determining the Quality of Social Responsibility Disclosures: A Study of the Feminist Ethical Theory

Abstract

The purpose of this study of feminist ethical theory was to establish the determinants of the quality of disclosure for corporate social responsibility (CSR). The research followed a quantitative approach with data collection methods being supported by a purposive sampling technique to obtain a sample from 136 companies indexed on the IDX (2017 to 2019). Testing of the research data utilized the eviews software. The results of the research on slack resources show that it affects the quality of corporate social responsibility disclosure. The feminism of the board of directors had no effect on the quality of disclosure of corporate social responsibility, while the feminism of the board of commissioners had a negative effect on the quality of disclosure of corporate social responsibility. The moderating role of board feminism was not able to strengthen the influence of slack resources on the quality of corporate social responsibility disclosure, which is expected to be due to the low proportion of female board members and the limited knowledge of the female board members regarding the company.