PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL

Abstract
The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996) indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.
Keywords: corporate social responsibility disclosure, corporate governance
Article Metrics:
Article Info
Section: Research Articles
Related articles
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING
PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, PROFITABILITAS, TERHADAP CORPORATE SOCIAL RESPONSIBILITY
Last update: 2021-02-25 09:08:56
No citation recorded.
Last update: 2021-02-25 09:08:59
-
The effect of political visibility, company characteristics and gender diversity to sustainability report disclosure
Mapparessa N.. International Journal of Civil Engineering and Technology, 8 (9), 2017.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).